The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 40/2021 – Central Tax dated 29th December 2021 amends the Rule 80 of the CGST Rules 2017 to extend the due date of furnishing of Annual Return GSTR-9 and Reconciliation Statement GSTR-9C for the financial year 2020-21 from 31st December 2021 to 28th February 2022.
After sub-rule (1) of rule 80 inserted the sub-rule (1A):-
“(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.”;
After sub-rule (3) of rule 80 inserted the sub-rule (3A):-
“(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.”;
