Notification No. 41/2020 – Central Tax New Delhi, the 5 th May, 2020.
G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
said Act), read with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter in this
notification referred to as the said rules), and in supersession of notification No. 15/2020-Central
Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as respects things
done or omitted to be done before such supersession, the Commissioner, on the recommendations
of the Council, hereby extends the time limit for furnishing of the annual return specified under
section 44 of the said Act read with rule 80 of the said rules, electronically through the common
portal, for the financial year 2018-2019 till the 30th September, 2020.
[F. No. CBEC-20/06/04/2020-GST]