Extension of annual GST return filing deadline under section 44: notification substitutes the earlier deadline, extending filing time. Extension of the statutory time limit for furnishing the annual return under section 44 of the Central Goods and Services Tax Act, 2017 is effected by substituting the earlier deadline in Notification No. 95/2020 - Central Tax with a later date; the Commissioner, acting on the Council's recommendations and read with rule 80, amends the principal notification to extend the filing period for the annual return for the specified financial year.