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Notification No. 15/2020-Central Tax [N10-NBK]

As at 6 September 2026. In force from 23 March 2020.

Dates: made 23 March 2020; in force 23 March 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 23rd March, 2020. Band A.

Cite: Notification No. 15/2020-Central Tax [N10-NBK]. Machine: N10-NBK.

In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till 30.06.2020.

Made under

Recital: "In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council". Names sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 [S10-7E2]. Vires verified.

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