The CBIC vide Notification No. 9/2023-Central tax has extended the time limit for the issuance of the Notice u/s. 73 of the Act.
| Financial Year | Due date of filing the Annual Return | Extended Date |
| 2017-18 | 02 May 2020 | 31 December 2023 |
| 2018-19 | 31 December 2020 | 31 March 2024 |
| 2019-20 | 31 March 2021 | 30 June 2024 |
To view and download the notification, click here
Notification 9/2023-Central Tax
