|
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
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 FY 2017-18 |
| (1) |
(2) |
(3) |
| 1. |
Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir,
Ladakh,
Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh,
Uttarakhand. |
5th February, 2020. |
| 2. |
Andaman and Nicobar Islands, Andhra Pradesh, Arunachal
Pradesh,
Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli
and Daman and Diu,
Goa, Himachal Pradesh,Jharkhand,
Karnataka, Kerala, Lakshadweep,
Madhya Pradesh,
Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland,
Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal,
Other
Territory. |
7th February, 2020. |
[F.No.20/06/07/2019-GST]
(Pramod Kumar)
Director, Government of India
|