Important Keyword: Notification No. 41/2020 – Central Tax, GSTR-9 due date extension 2020, GSTR-9C due date FY 2018–19, CBIC May 2020 GST updates, Section 44 CGST Act, Rule 80 CGST Rules, GST annual return due date 2020, GSTR-9 and 9C extension notification, Finodha GST filing services, GST compliance India 2020.
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[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 5th May, 2020
Notification No. 41/2020 – Central Tax: Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R (E).– In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), and in supersession of notification No. 15/2020-Central Tax, dated the 23rd March, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends 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 the 30th September, 2020.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 41/2020 – Central Tax
Q1: What is Notification No. 41/2020 – Central Tax about?
Answer:
This notification extends the deadline for filing FORM GSTR-9 and FORM GSTR-9C for the financial year 2018–19 to 30th September 2020, replacing Notification No. 15/2020 – Central Tax dated 23rd March 2020.
Q2: What are FORM GSTR-9 and FORM GSTR-9C?
Answer:
GSTR-9 is the annual return summarizing all monthly/quarterly GST returns filed during the year.
GSTR-9C is the reconciliation statement between the audited financial statements and the annual return, certified by a Chartered Accountant or Cost Accountant.
📘 Need help filing your annual return? Visit Finodha GST Return Filing.
Q3: What is the new due date under Notification No. 41/2020 – Central Tax?
Answer:
The new due date for filing FORM GSTR-9 and FORM GSTR-9C for FY 2018–19 is 30th September 2020.
Q4: Why was this extension provided?
Answer:
Due to:
✅ COVID-19 disruptions affecting business operations and audit work.
✅ Lockdowns and remote working challenges for accountants and taxpayers.
✅ To provide relief and compliance flexibility to businesses during a global crisis.
Q5: Which previous notification does this replace?
Answer:
This supersedes Notification No. 15/2020 – Central Tax, which had earlier extended the due date for FY 2018–19 to 31st March 2020.
Q6: Under which legal provisions was this extension made?
Answer:
The extension was issued under:
Section 44(1) of the CGST Act, 2017 – mandates annual return filing.
Rule 80 of the CGST Rules, 2017 – specifies forms and filing methods.
Q7: What happens if the return is not filed by 30th September 2020?
Answer:
If GSTR-9 or GSTR-9C is not filed on time:
Late fees under Section 47 of CGST Act apply (₹200 per day).
Possible loss of input tax credit reconciliation accuracy.
Risk of notices or audit queries from GST authorities.
Q8: Does this extension apply to composition taxpayers?
Answer:
No. Composition taxpayers file GSTR-4 (annual) instead of GSTR-9. This notification applies only to regular taxpayers under Section 44.
Q9: How can taxpayers file their GSTR-9 and GSTR-9C online?
Answer:
You can file via the GST Portal (www.gst.gov.in) by:
1️⃣ Logging in to your account.
2️⃣ Selecting Returns > Annual Return > FY 2018–19.
3️⃣ Preparing and submitting GSTR-9 and uploading GSTR-9C (if applicable).
📘 Simplify your GST filing using Finodha GST Return Filing Services.
Q10: What are the benefits of this due date extension?
Answer:
🧾 Extra time for taxpayers and auditors to reconcile financial data.
🧮 Reduces errors and mismatches in annual reporting.
💼 Eases compliance burden during pandemic restrictions.
Q11: Is the filing date extension automatic?
Answer:
Yes ✅. No separate application or approval is needed. The due date automatically extends to 30th September 2020.
Q12: How does this extension impact audits and reconciliations?
Answer:
Auditors now had additional time to:
Review GSTR-1, GSTR-3B, and books of accounts thoroughly.
Correct discrepancies in ITC or turnover.
Ensure accurate filing of GSTR-9C without penalties.
Q13: Who issued and signed this notification?
Answer:
The notification was issued by the Ministry of Finance (Department of Revenue), CBIC, and signed by Shri Pramod Kumar, Director, Government of India.
🏁 Conclusion
Notification No. 41/2020 – Central Tax was a crucial step by CBIC to provide relief during the pandemic by extending the filing due date for GSTR-9 and GSTR-9C for FY 2018–19.
This ensured that taxpayers and auditors had sufficient time to review, reconcile, and submit accurate returns.
💡 Pro Tip:
Avoid last-minute rush and penalties—start early with Finodha GST Return Filing Services. For expert GST compliance and audit support, visit Finodha GST Compliance.
Download PDF: Notification No. 41/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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