FINANCE (NO. 2) ACT, 2019
Central Goods and Services Tax
Section 98 - Amendment of section 44
Amendment of section 44.
98. In section 44 of the Central Goods and Services Tax Act, in sub-section (1), the following provisos shall be inserted, namely—
“Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.”.
Notes:
1.To come into force w.e.f. 01-01-2020 vide Notification No. 01/2020- Central Tax dated 01-01-2020
