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

Nov 15, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on November 14, 2019, has extended the due date for furnishing Form GSTR-9 (Annual return) and Form GSTR-9C (Reconciliation Statement) for the period from July 01, 2017 to March 31, 2018 and for the period from April 01, 2018 to March 31, 2019.  

For the extension CBIC issued Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019, namely:

For the Explanation in section 44 of the Central Goods and Services Tax Act, 2017, which specifies the procedure for filing Annual return, the following Explanation has been substituted, namely:

Explanation: For the purposes of this section, it is hereby declared that the annual return for the period from July 01, 2017 to March 31, 2018 shall be furnished on or before December 31, 2019 and the annual return for the period from April 01, 2018 to March 31, 2019 shall be furnished on or before March 31, 2020.

[Order No. 08/2019-Central Tax]


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