Executive Summary:
This document is the Central Goods and Services Tax Sixth Removal of Difficulties Order, 2019. It addresses technical problems faced by taxpayers in furnishing annual returns electronically. It extends the deadline for furnishing the annual return for the period from July 1, 2017, to March 31, 2018. The new deadline is August 31, 2019.
Key Points / Main Content:
Extension of Deadline:
* The order extends the deadline for furnishing the annual return electronically.
* The extension applies to the period from July 1, 2017, to March 31, 2018.
* The revised deadline is August 31, 2019.
Amendment to CGST Act, 2017:
* Section 44 of the Central Goods and Services Tax Act, 2017 is amended.
* In the Explanation to section 44, "30th June, 2019" is substituted with "31st August, 2019."
Impact Analysis:
Registered Persons (excluding Input Service Distributors, those paying tax under sections 51 or 52, casual taxable persons, and non-resident taxable persons):
* Impact: Benefit from the extended deadline to furnish their annual return electronically.
* Action Required: Furnish the annual return for the period from July 1, 2017, to March 31, 2018, on or before August 31, 2019.
Central Government:
* Impact: Addresses difficulties faced by taxpayers, ensuring compliance with the Central Goods and Services Tax Act, 2017.
* Action Required: Ensure effective implementation of the order.
Key Entities Referenced
New Delhi: The city where the notification was issued.
Ministry of Finance: The Indian government ministry under which the Department of Revenue functions.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Indirect Taxes and Customs: An Indian government agency under the Department of Revenue.
Central Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
Central Goods and Services Tax Sixth Removal of Difficulties Order, 2019: An order issued by the Central Government to remove difficulties in implementing the Central Goods and Services Tax Act, 2017.
Section 44 of the Central Goods and Services Tax Act, 2017: Section of the Central Goods and Services Tax Act, 2017 pertaining to furnishing of annual returns.
Council: Refers to the GST Council, a constitutional body responsible for making recommendations on GST-related matters.
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[फा. सं. 20/06/17/2018-जीएसटी]
@िच िबI, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
ORDER
New Delhi, the 28th June, 2019
No. 6/2019–Central Tax
S.O. 2217(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 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 (Sixth Removal of
Difficulties) Order, 2019.
2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures,
letters and word “30th June, 2019”, the figures, letters and word “31st August, 2019” shall be substituted.
[F. No. 20/06/17/2018-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.