Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 77/2020 – Central Tax dated 15th October, 2020 to notify that for registered persons whose aggregate turnover in a financial year does not exceed Rs. 2 crore and who have not furnished the annual return in Form GSTR-9 before the due date as the class of the registered persons, who shall now have an option to furnish annual return in Form GSTR-9 for F.Y. 2017-18, F.Y. 2018-19 and F.Y 2019-20 on or before the prescribed due date.
Earlier, this benefit was provided for the FY 2017-18 and FY 2018-19 which has now been extended to FY 2019-20 as well.