Background:
The CBIC vide Notification No. 41/2020-Central Tax, dated May 5, 2020 extended the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till September 30, 2020.
Notification:
The CBIC vide Notification No. 69/2020- Central Tax dated September 30, 2020 amended the Notification No. 41/2020-Central Tax, dated May 5, 2020 to further extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till October 31, 2020. Relevant extract is reproduced below:
“In the said notification, for the figures, letters and words ―”30th September, 2020”, the figures, letters and words ―”31st October, 2020” shall be substituted.”
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/No.-69-2020-–-Central-Tax.pdf