Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 80- Central Tax dated 28th October, 2020 to further extend the due date for furnishing the GST Annual Return in FORM GSTR-9 for the period from 1st April, 2018 to 31st March, 2019 from 31st day of October, 2020 to 31st day of December, 2020.
Wherever copy of audited annual accounts and reconciliation statement duly certified, in FORM GSTR-9C, needs to be submitted along with GST Annual return, the same shall also stand extended till 31st day of December, 2020 for the period 1st April, 2018 to 31st March, 2019.