Notification Amendment:
The Commissioner, under Section 44 of CGST Act, amends notification No. 95/2020 - Central Tax.
Revised Filing Date:
The original deadline of February 28, 2021, for GST filing is extended to March 31, 2021.
Legislative Authority:
The change is in accordance with sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017.
Publication Details:
The principal notification G.S.R. 809(E), dated December 30, 2020, is revised.
Administrative Official:
The directive is issued by Rajeev Ranjan, Under Secretary to the Government of India.
Compliance Implications:
Taxpayers now have until March 31, 2021, to complete and submit their GST filings.
Rule Reference:
The amendment aligns with Rule 80 of the Central Goods and Services Tax Rules, 2017.
In a move to ease compliance, the GST filing deadline for March 2021 is extended to March 31, 2021, as per the amendment to notification No. 95/2020 - Central Tax.