As Per Section 44(1) and (2) of CGST Act, 2017 Every registered person, who is required to furnish GSTR 9 and GSTR 9C shall furnish such Return on or before the 31st day of December following the end
of such financial year.
So, For F.Y 2019-20 last date is 31st December, 2020 (it's original date as per Act, it can be extended by Notification in future)
The due date to file Annual Return ( FORM GSTR-9 ) for the FY 2019-20 as of now is "31st December 2020", which is as per the Provision of Section 44(1) of the CGST Act 2017.
But no doubt the date will get extended for FY 2019-20 since the due date to file GSTR-9 for FY 2018-19 has been further extended to 31st October 2020. So as of now it's 31st December 2020 ( as per Law ) but subject to extension.
Notification required when there is any extention of date... for "original date' there is no Notification, because it's mentioned in GST Act itself only
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