 
															 
															 
															Notification :- 15/2020– Central Tax (Date of Application – 23.03.2020)
| Old Provision | New Provision | 
|---|---|
| As per Section 44(1) of the CGST Act, 2017, due date of filing of Annual Return in form GSTR 9 for financial year 2018-19 was 31st December 2019. However, due date was extended up to 31.03.2020 for financial year 2018-19 vide order no. 8/2019-Central Tax dated 14.11.2019. | Due to COVID 19 when whole of country was in lockdown, CBIC vide Notification No. 15/2020 has again extended the time limit for furnishing of the annual return in form GSTR 9 for financial year 2018-2019 till 30.06.2020. However, in order to give further relief to taxpayers, due date again extended to 30.09.2020 vide notification no. 41/2020-Central Tax dated 05.05.2020. | 
 
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