Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
01/2018 Dated:- 11-12-2018 CGST – Circulars / Ordes
GST
MINISTRY OF FINANCE
(Department of Revenue)
ORDER
No. 1/2018-Central Tax
New Delhi, the 11th December, 2018
S.O. 6109(E).WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial
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section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title.This Order may be called the Central Goods and Services Tax (Removal of Difficulties) Order, 2018.
2. In section 44 of the Central Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall be inserted, namely:
“Explanation.-For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”.
[F. No. 20/06/17/2018-
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