It was issued to remove the difficulties in respect of provision of section 44 of the CGST Act, 2017 so as to extend the date of filing of Annual Return in FORM GSTR -9, 9A and 9C for the year 2017-18 till 30.06.2019. 

Order No.

It allows filing of Annual Return for the period from 01.07.2017 to 31.03.2018 till 31.08.2019 for all registered persons other than Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person. 

It allowed filing of Annual Return for all registered persons other than Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person for the period from 01.07.2017 to 31.03.2018 till 30.11.2019. 

It allowed filing of Annual Return for all registered persons other than Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person for the period from 01.07.2017 to 31.03.2018 till 31.12.2019 and the annual return for the period from 01.04.2018 to 31.03.2019 till 30.03.2020.

It allowed It allowed filing of Annual Return for all registered persons other than Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person for the period from 01.07.2017 to 31.03.2018 till 30.01.2020.

It extends the time limit for furnishing of the annualReturnelectronically through the common portal, in respect of the period from the 1st July,2017 to the 31st March, 2018, in staggered manner. 

It notified foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4 of the Companies (Registration of Foreign Companies) Rules, 2014, as the class of registered persons who shall not be required to furnish reconciliation statement in FORM GSTR-9C to the CGST Rules, 2017 under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules subject to fulfillment of conditions specified therein.

It 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 2018-2019 till 30.06.2020.

41/2020-Central Tax, dated 05.05.2020

It 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 2018-2019 till 30.12.2020.

Notification No.

69/2020-Central Tax, dated 30.09.2020;
80/2020-Central Tax, dated 28.10.2020.

It extended the time limit for furnishing of the annual return specified under section 44 for FY 201920 till 28.02.2021 and which was further extended up to 31.03.2021

Notification No.

It exempts the registered person whose aggregate turnover in the FY 2020-21 is upto Rs. 2 Cr., from Filing annual return for year 2020-21. 

It exempts the registered person whose aggregate turnover in the FY 2022-23 is up to Rs. 2 Cr., from filing annual return for the FY 2021-22

Issued under first proviso to Section 44.

It exempts the registered person whose aggregate turnover in any FY is upto Rs.2 Cr., from filing annual return for the FY 2024-2025 onwards.