Extension of GSTR 9/9C due date allows filing for the relevant financial year until the revised deadline. The notification amends an earlier departmental notification to substitute the GSTR-9/9C filing deadline of 31st October with 31st December, thereby extending the due date for filing annual returns and reconciliation statements. It is issued under powers conferred by the State GST Act read with the GST Rules on the Council's recommendations and is deemed to have come into force from 28th October, 2020.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR 9/9C due date allows filing for the relevant financial year until the revised deadline.
The notification amends an earlier departmental notification to substitute the GSTR-9/9C filing deadline of 31st October with 31st December, thereby extending the due date for filing annual returns and reconciliation statements. It is issued under powers conferred by the State GST Act read with the GST Rules on the Council's recommendations and is deemed to have come into force from 28th October, 2020.
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