Notification no 06/2020 Central Tax date on 3rd February, 2020, GST
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
The extract of GST Notification No. 06/2020- Central Tax is given below:
Notification No. 06/2020- Central Tax, GST
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No.06/2020 – Central Tax
New Delhi, the 3rd February, 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), 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, in respect of the period from the 1st July,2017 to the 31st March, 2018, for the class of registered person specified in column (2) of the Table below, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
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Sl.
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Registered person, whose principal place of business is in
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Due date for
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furnishing
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No.
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return under
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section 44
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of the said Act read with
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rule 80 of the said rules
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for the FY 2017-18
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(1)
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(2)
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(3)
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1.
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Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir,
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5th February, 2020.
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Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh,
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Uttarakhand.
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2.
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Andaman and Nicobar Islands, Andhra Pradesh, Arunachal
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7th February, 2020.
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Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli
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and Daman and Diu, Goa, Himachal Pradesh,Jharkhand,
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Karnataka,
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Kerala,
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Lakshadweep,
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Madhya
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Pradesh,
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Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland,
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Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal,
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Other Territory.
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[F.No.20/06/07/2019-GST]
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(Pramod Kumar)
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Director, Government of India
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To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Corrigendum
New Delhi, the 04th February, 2020
G.S.R...(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 06/2020-Central Tax, dated the 03rd February,2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 82(E), dated the 03rd February, 2020,-
- at page 2, in line 30, for the words “Tamil Nadu, Uttar Pradesh, Uttarakhand”, read “Tamil Nadu, Uttarakhand”;
- at page 2, in line 35, for the words “Tripura, West Bengal”, read “Tripura, Uttar Pradesh, West Bengal”.
[F.No.20/06/07/2019-GST]
(Gaurav Singh)
Deputy Secretary to the Government of India