Annual return filing deadline extended to 28 February 2021 for GST returns filed via common portal. The Governor, exercising powers under section 44 read with rule 80 of the Himachal Pradesh GST framework, extends the time for electronic furnishing of the annual return for financial year 2019 20 through the common portal until 28 02 2021, thereby altering the statutory filing deadline and specifying the portal as the operative filing mechanism.