Notification No. 06/2020 – Central Tax, Dated 3rd February, 2020
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 (hereinafter in this notification referred to as the said rules), the commissioner, on the recommendation 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 persons specified in column (3) of the said Table, namely :-
Table
Sl No. | Registered person, whose principal place of business is in | Due date for furnishing return under section 44 of the said Act read with rule 80 of the said Rules for the F.Y. 2017-18 |
(1) | (2) | (3) |
1. | Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttrakhand | 5th February, 2020 |
2. | Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhatisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagalend, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory. | 7th February, 2020 |
I APPRECIATE TO YOUR SUPPORT OF DIRECT AND INDIRECT TAX LAWS FOR SUPPORTING OF RETURNS . THANKING YOU. M.V.RAMAN, MBNO. 98487 31191
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