Circular No.: ES/351/2020-21 31st October, 2020
To: Members of the Council
Sub: CBIC extends the due date of return under Section 44 till 31.12.2020
CBIC has issued Notification No. 80/2020 – Central Tax dated 28th October, 2020 by making amendments in Notification No. 41/2020-Central Tax dated 5th May, 2020 so as to extend the due date of return under Section 44 till 31st December, 2020.
Members may kindly make a note of the above.