Notification 65/2020 dated 1 sep
sneha sitlani (43 Points)
14 September 2020
does the notification 65/2020 also extend the date of annual return filing to 30 nov 2020?
3 Replies
CA NEHA RAMPURIA
(Taxation Consultant)
(1823 Points)
Replied 14 September 2020
notification 65/2020 has made amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April,
which provides for any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of November, 2020.”.
so as per my my view it has not extended the date for annual return
Shivam RC
(Student)
(23683 Points)
Replied 14 September 2020
Notification No. 65/2020 - Central Tax, dated 01st September 2020, is regarding extension of time limit of any action / compliance to be done by the Authority with regard to Section 171 of the CGST Act 2017 i.e. "Anti Profiteering Measures" to 30th November 2020.
It does not deals with Annual Return or any other Return compliances under GST. So as of now, the due date to file FORM GSTR-9 & FORM GSTR-9C for the FY 2018-19 is "30th September 2020" vide Notification No. 41/2020 - Central Tax, dated 05th May 2020. The date "might" get extended.
Regards,
Shivam RC.
It does not deals with Annual Return or any other Return compliances under GST. So as of now, the due date to file FORM GSTR-9 & FORM GSTR-9C for the FY 2018-19 is "30th September 2020" vide Notification No. 41/2020 - Central Tax, dated 05th May 2020. The date "might" get extended.
Regards,
Shivam RC.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 14 September 2020
Yes agree with Mr. Shivam .
ADDITIONAL ABOVE EXTENTION OF TIME SHALL NOT BE APPLICABLE FOR THE COMPLIANCE OF PROVISION OF THE SAID ACT AS BELOW:
Section 12 to 15
Section 39 (3)(4)(5)
Section 25,37,31,37,47,50,68,69,90,122,129
ADDITIONAL ABOVE EXTENTION OF TIME SHALL NOT BE APPLICABLE FOR THE COMPLIANCE OF PROVISION OF THE SAID ACT AS BELOW:
Section 12 to 15
Section 39 (3)(4)(5)
Section 25,37,31,37,47,50,68,69,90,122,129
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