Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 95-Central Tax dated 30th December, 2020 to notify extended due date for furnishing the GST Annual Return in FORM GSTR-9 for the period from 1st April, 2019 to 31st March, 2020 from 31st day of December, 2020 to 31st day of March, 2021.
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 March, 2021 for the period 1st April, 2019 to 31st March, 2020.
