Important Keyword: F. No. CBEC-20/06/09/2019-GST, Notification No. 69/2020 – Central Tax, Section 44(1) CGST Act 2017, Rule 80 CGST Act 2017, Notification No. 41/2020 - Central Tax.
[F. No. CBEC-20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 30th September, 2020
Notification No. 69/2020 – Central Tax: Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.
Table of Contents
[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), read with rule 80 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of Government of India in the Ministry of Finance (Department of Revenue), No. 41/2020-Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 275(E), dated the 5th May, 2020, namely:-
In the said notification, for the figures, letters and words “30th September, 2020”, the figures, letters and words “31st October, 2020” shall be substituted.
(Pramod Kumar)
Director,
Government of India
Note: The principal notification No. 41/2020 - Central Tax, dated the 5th May, 2020, was published in the Gazette of India, Extraordinary, vide number G.S.R. 275(E), dated the 5th May, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 69/2020 – Central Tax
Q1: What is Notification No. 69/2020 – Central Tax about?
Answer:
Notification No. 69/2020 – Central Tax was issued to extend the due date for filing GST Annual Return (Form GSTR-9) under Section 44 of the CGST Act.
The original due date of 30th September 2020 (as per Notification No. 41/2020) was extended to 31st October 2020.
Q2: Which section of the CGST Act governs this extension?
Answer:
The extension is made under Section 44(1) of the Central Goods and Services Tax (CGST) Act, 2017, which mandates every registered person to furnish an Annual Return for each financial year electronically.
It is also read with Rule 80 of the CGST Rules, 2017, which outlines the form and manner of filing GSTR-9.
Q3: Why was the due date for GSTR-9 extended?
Answer:
Due to challenges faced by taxpayers — such as technical issues, reconciliation delays, and the impact of the COVID-19 pandemic — the government extended the timeline to provide compliance relief and encourage timely submissions.
Q4: What is Form GSTR-9?
Answer:
Form GSTR-9 is the Annual Return to be filed by every registered taxpayer under GST (except certain categories).
It consolidates all monthly/quarterly GSTR-1 and GSTR-3B data for the financial year.
It includes:
Outward and inward supplies,
ITC claimed,
Taxes paid,
Demands/refunds, and
Other reconciliation details.
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Q5: Who is required to file GSTR-9?
Answer:
All regular taxpayers registered under GST must file GSTR-9, except:
Casual taxable persons,
Input Service Distributors (ISD),
Non-resident taxable persons, and
Persons paying tax under Composition Scheme (they file GSTR-9A instead).
Q6: What period does this extension apply to?
Answer:
The extension applies to the Financial Year 2018–19, meaning taxpayers were allowed to file their Annual Return for FY 2018–19 up to 31st October 2020.
Q7: What happens if a taxpayer misses the 31st October 2020 deadline?
Answer:
Failure to file GSTR-9 by the due date attracts late fees under Section 47 of the CGST Act, calculated as:
₹100 per day under CGST + ₹100 per day under SGST,
Subject to a maximum of 0.25% of the taxpayer’s turnover in the state or union territory.
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Q8: What is Section 44(1) of the CGST Act?
Answer:
Section 44(1) requires every registered person to furnish an annual return electronically containing details of outward supplies, inward supplies, tax paid, and other particulars as may be prescribed.
This is done in Form GSTR-9 under Rule 80 of the CGST Rules.
Q9: What was Notification No. 41/2020 – Central Tax about?
Answer:
Notification No. 41/2020 – Central Tax, issued on 5th May 2020, had originally extended the due date for GSTR-9 for FY 2018–19 to 30th September 2020.
Notification No. 69/2020 further extended it to 31st October 2020.
Q10: Who signed Notification No. 69/2020 – Central Tax?
Answer:
The notification was signed by Shri Pramod Kumar, Director, CBIC, Ministry of Finance, under file number F. No. CBEC-20/06/09/2019-GST.
Q11: What relief does this extension provide to taxpayers?
Answer:
✅ Extra time to verify data accuracy and correct mismatches.
✅ Avoidance of last-minute portal rush and system errors.
✅ Opportunity to reconcile ITC, invoices, and returns.
✅ Lower risk of penalties due to missed deadlines.
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Q12: Can taxpayers revise GSTR-9 after submission?
Answer:
No ❌, once GSTR-9 is filed, it cannot be revised.
Hence, taxpayers must verify all details carefully before submission.
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Q13: What are the common errors to avoid before filing GSTR-9?
Answer:
⚠️ Key points to check before filing:
Match GSTR-3B and GSTR-1 data.
Verify Input Tax Credit (ITC) claimed.
Reconcile credit notes, debit notes, and amendments.
Ensure accuracy in turnover and tax paid.
Q14: What’s the long-term significance of such extensions?
Answer:
Such date extensions reflect the government’s supportive stance towards easing compliance, especially during crises like COVID-19.
They also give businesses time to adapt to new GST rules, digital systems, and automation.
🏁 Conclusion
Notification No. 69/2020 – Central Tax provided a much-needed compliance breather for taxpayers by extending the due date for Annual Return filing to 31st October 2020.
This move helped thousands of GST-registered businesses reconcile their books accurately and file returns confidently.
💡 Stay ahead of deadlines!
File your GST Annual Return accurately and on time with Finodha’s GST Filing Experts.
Download PDF: Notification No. 69/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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