The CBIC vide Notification No. 40/2021 – Central Tax dated December 29, 2021 amended Rule 80 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) to extend the due date of furnishing GSTR-9 and 9C from December 31, 2021 to February 28, 2022 for the Financial year 2020-2021 in following manner:
- Inserted sub-rule (1A) after sub-rule (1) of Rule 80 of the CGST Rules to read as under:
“(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.”
- Inserted sub-rule (3A) after sub-rule (3) of Rule 80 of the CGST Rules to read as under:
“(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.”
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2021/232245.pdf