CBIC prescribes due date extension for Annual Return for FY 18 & 19
CBIC issues Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 thereby specifying that annual return for the period from 01 July 2018 to 31 March 2018 to be furnished on or before the 31 December, 2019 and for the period from the 1 April, 2018 to 31 March, 2019 to be furnished on or before the 31 March, 2020 ; Inter-alia substitutes the Explanation in section 44 of the CGST Act, 2017 : CBIC order...