CBIC vide Notification No. 40/2021 - Central Tax dated 29 December 2021 notifies the CGST (10th Amendment) Rules, 2021. The said notification inter alia extends the due date for furnishing Annual Return in Form GSTR-9 and Reconciliation Statement in Form GSTR-9C for the F.Y. 2020-21 till 28 February 2022
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The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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