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<h1>Commissioner extends electronic filing deadline under Section 44 (CGST) to 31 March 2021 under Rule 80</h1> The Commissioner, acting on the Council's recommendation under section 44(1) of the CGST Act read with rule 80 of the CGST Rules, extended the deadline for electronically filing the annual return under section 44 for the financial year 2019-20 to 31 March 2021. The extension was issued by notification dated 30 December 2020 and later substituted to reflect the 31 March 2021 date.