Section 80(3A) in The Central Goods and Services Tax Rules, 2017
(3A)[ Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.] [Inserted by Notification No. G.S.R. 902(E), dated 29.12.2021 (w.e.f. 19.06.2017).]
