Executive Summary:
This order, titled the Central Goods and Services Tax Eighth Removal of Difficulties Order, 2019, addresses technical problems faced by taxpayers in furnishing annual returns electronically. It extends the deadline for submitting the annual return for the period from July 1, 2017, to March 31, 2018, to December 31, 2019, and for the period from April 1, 2018, to March 31, 2019, to March 31, 2020. This order is issued by the Central Government based on the recommendations of the Council, utilizing the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017.
Key Points / Main Content:
* **Order Details:**
* Title: Central Goods and Services Tax Eighth Removal of Difficulties Order, 2019.
* Authority: Issued by the Central Government.
* Legal Basis: Section 172 of the Central Goods and Services Tax Act, 2017.
* **Amendment to Section 44:**
* An explanation is substituted in section 44 of the Central Goods and Services Tax Act, 2017.
* **Extended Deadlines for Annual Returns:**
* The deadline for the annual return for the period from July 1, 2017, to March 31, 2018, is extended to December 31, 2019.
* The deadline for the annual return for the period from April 1, 2018, to March 31, 2019, is extended to March 31, 2020.
Impact Analysis:
Taxpayers (Registered Persons):
* Impact: Taxpayers, excluding Input Service Distributors, those paying tax under sections 51 or 52, casual taxable persons, and non-resident taxable persons, benefit from extended deadlines for annual return submissions.
* Action Required: Furnish the annual return for the period from July 1, 2017, to March 31, 2018, on or before December 31, 2019, and the annual return for the period from April 1, 2018, to March 31, 2019, on or before March 31, 2020.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, specifically Act 12 of 2017, which is central to the policy discussed.
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance.
Ministry of Finance: The government ministry responsible for financial matters.
New Delhi: The location where the order was issued.
Central Government: The executive authority making the order.
Council: An advisory body whose recommendations are being followed by the Central Government.
Central Goods and Services Tax Eighth Removal of Difficulties Order, 2019: The title of the order being issued.
Section 44 of the Central Goods and Services Tax Act, 2017: Specific section of the CGST Act, 2017 concerning annual returns.
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[फा. सं. 20/06/17/2019-जी.एस.टी.]
3िच िब:, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
ORDER
New Delhi, the 14th November, 2019
No. 08/2019-Central Tax
S.O. 4105 (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 year electronically in such form and manner as may be
prescribed on or before the thirty-first day of December following the end of such financial year;
AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as
referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as
a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 and for the period
from 1st April, 2018 to the 31st March, 2019 could not be furnished by the registered persons, as referred to in the said
sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said 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 (Eighth Removal of Difficulties) Order,
2019.
2. For the Explanation in section 44 of the Central Goods and Services Tax Act, 2017, the following Explanation shall be
substituted, 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 December, 2019 and the annual return for the
period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020. ”.
[F. No. 20/06/17/2019-GST]
RUCHI BISHT, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.