HAPPY NEW YEAR 2021
GREETINGS
FROM
Thursday, December 31, 2020
Time Extended till 28.2.2021 to file Annual GST Returns for 2019-20
EXTENSION OF TIME TO FILE ANNUAL
RETURN IN FORM GSTR-9 AND FORM GSTR-9C TILL 28.2.2021
The Goods and Services Tax Act, 2017 came into force in
The Central Government on the recommendations of the Council, extended the time limit for furnishing
of the annual return specified under section 44 of the said Act read with rule 80
of the
said rules, electronically through
the
common portal, for
the financial year
2019-20 till 28.02.2021.
The
relevant Notification is given below for ready reference:
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 95/2020 – Central
Tax
New Delhi,
the 30th December, 2020
G.S.R.....(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods
and
Services Tax Act, 2017 (12
of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services Tax Rules,
2017 (hereafter
in this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby extends the time limit for furnishing of the annual
return specified under section 44 of the said Act read with rule 80
of the
said rules, electronically through
the
common portal, for
the financial year
2019-20 till 28.02.2021.
[F. No.
CBEC-20/06/13/2020-GST]
(Pramod Kumar)
Director,
Government
of India
Sunday, December 27, 2020
Waiver of Late Fee for belated submission of FORM GSTR_4 for certain registered persons
WAIVER OF LATE FEE
FROM 1.11.2020 TO 31.12.2020 FOR BELATED SUBMISSION OF FORM GSTR-4 IN RESPECT
OF REGISTERED PERSONS IN THE
The Goods and Services Tax Act,
2017 came into force in
The Central Government has notified that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh.”.
The waiver of Late fee mentioned above is applicable only for the Union Territory of Ladakh registered persons.
The relevant Notification is given below for ready reference:
[To be published in the
Gazette
of
India, Extraordinary, Part II,
Section
3,
Sub-
section(i)]
Government of India Ministry of
Finance (Department of
Revenue)
Central Board of Indirect Taxes and Customs
Notification No.
93/2020-Central
Tax
G.S.R.....(E).—
In exercise of the powers conferred by
section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),
read with section 148 of the said Act, the Government, on the recommendations of
the Council, hereby makes the following further amendments in the notification of the
Government of India in the Ministry
of Finance (Department of Revenue), No. 73/2017–
Central Tax, dated the
29th
December,
2017, published
in the Gazette
of India, Extraordinary, Part II, Section
3, Sub- section (i) vide number G.S.R. 1600(E),
dated
the 29th December, 2017, namely :–
In the said
notification, after
the third proviso,
the following proviso
shall be
inserted, namely: –
“Provided also that the late fee payable for
delay in furnishing
of FORM GSTR-4 for
the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November,
2020 till the 31st day of December, 2020 shall stand waived for the registered person whose
principal place of business
is in the Union Territory of Ladakh.”.
[F.No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of
Note: The principal notification No. 73/2017-Central Tax, dated
29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 67/2020 – Central Tax,
dated the 21st September, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)
vide number G.S.R
572(E), dated the 21st September,
2020.
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