“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), and in supersession of notification No. 15/2020-Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as respects things done or omitted to be done before such supersession, 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 the 30th September, 2020,” the Ministry of Finance said in a gazette notification.

People registered under provisions of Companies Act 2013 can furnish their GSTR-3B through electronic verification code (EVC), according to Department of Revenue, Ministry of Finance.

“A person registered under provisions of Companies Act 2013 shall, during the period from 21st April 2020 to 30th June 2020 shall be allowed to furnish the return under section 39 in Form GSTR-3B verified through electronic verification code,” read an order issued by the Revenue Department.