Extension of annual GST return filing deadline for FY 2018-19 under section 44 and rule 80. Notification No. 41/2020 Central Tax extends the time limit for electronic furnishing of the annual return in FORM GSTR 9/9C for FY 2018 2019 through the common portal, issued under the Central GST Act read with the Rules, and supersedes the earlier notification of March 23, 2020 except as to things done or omitted before such supersession.