The CBIC vide Notification No. 40/2021 – Central Tax dated December 29, 2021 , amended Rule 80 of the Central Goods and Services Tax Rules, ...
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 the following manner:
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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.”
COMMENTS