The CBIC vide Notification No. 06/2020 Central Tax dated February 03, 2020, which extends the time limit for furnishing of the Annual Return i.e. GSTR – 9 and GSTR – 9C, specified under section 44 of the said Act read with rule 80 of the CGST rules, 2017, electronically through the common portal, in respect of the period from the July 01, 2017, to the March 31, 2018, i.e. F.Y 2017-18, for registered class of person as described below in the table.
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