Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019

Aug 27, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on August 26, 2019, has published the Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019, to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return or Reconciliation Statement for the Financial year (FY) 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to November 30, 2019.

However, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from July 01, 2017 to March 31, 2018, could not be furnished by the registered persons and because of that, certain difficulties have arisen in giving effect to the provisions of the Central Goods and Services Tax Act, 2017.

Therefore, CBIC makes the Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019, to remove the difficulties.

In Section 44 of the Central Goods and Services Tax Act, 2017, which specifies the procedure for filing Annual Return, in the Explanation, for the figures, letters and word “August 31, 2019”, the figures, letters and word “November 30, 2019” has been substituted.

[Order No. 7/2019-Central Tax]


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