Executive Summary:
This is the Central Goods and Services Tax Seventh Removal of Difficulties Order, 2019. It addresses technical problems faced by taxpayers in furnishing annual returns electronically for the financial year starting 1st July, 2017, and ending 31st March, 2018, under Section 44 of the Central Goods and Services Tax Act, 2017. It extends the deadline for filing the annual return to 30th November, 2019.
Key Points / Main Content:
Extension of Deadline:
* The order substitutes "31st August, 2019" with "30th November, 2019" in the Explanation to section 44 of the Central Goods and Services Tax Act, 2017.
* This effectively extends the deadline for furnishing the annual return.
Legal Basis:
* The order is issued under section 172 of the Central Goods and Services Tax Act, 2017, to remove difficulties encountered in implementing section 44.
Title:
* The order is called the "Central Goods and Services Tax Seventh Removal of Difficulties Order, 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: They are given additional time to furnish their annual returns electronically due to technical difficulties.
Action Required: Furnish the annual return for the period from 1st July, 2017 to 31st March, 2018 on or before 30th November, 2019.
Key Entities Referenced
Input Service Distributor: Entity that distributes input tax credit.
Central Goods and Services Tax Act, 2017: A tax law in India, referred to as the said Act.
Section 44 of the Central Goods and Services Tax Act, 2017: Specifies the requirement for registered persons to furnish an annual return electronically.
Central Government: The governing body of India that makes the order based on the Council's recommendation.
Council: An advisory body whose recommendations are considered by the Central Government.
Central Goods and Services Tax Seventh Removal of Difficulties Order, 2019: An order issued to address challenges in implementing the Central Goods and Services Tax Act, 2017.
Section 172 of the Central Goods and Services Tax Act, 2017: Section that confers powers to remove difficulties.
New Delhi: Location where the order was issued.
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[फा.स.ं20/06/07/2019-जीएसटी]
@िच िब ‘ ट, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
ORDER
New Delhi, the 26th August, 2019
No. 7/2019-Central Tax
S.O.3071(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 (Seventh 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 “31st August, 2019”, the figures, letters and word “30th November, 2019” shall be substituted.
[F.No.20/06/07/2019-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.