Executive Summary:
This document contains four Central Goods and Services Tax (CGST) Removal of Difficulties Orders issued on December 31, 2018. These orders address challenges related to input tax credit claims, rectification of errors, annual return filings, and statement furnishing by operators. The orders provide extensions and clarifications to existing regulations under the CGST Act, 2017, to ease compliance for taxpayers and operators. Key deadlines are extended to March 2019 and June 2019 for specific actions.
Key Points / Main Content:
Order 1: Central Goods and Services Tax Second Removal of Difficulties Order, 2018
* Input Tax Credit: Allows registered persons to claim input tax credit for invoices or debit notes related to the financial year 2017-18 until the due date for furnishing the return under section 39 for the month of March 2019, provided the supplier has uploaded the details under subsection 1 of section 37 until the due date for furnishing the details under subsection 1 of said section for the month of March 2019.
* Rectification of Errors: Permits rectification of errors or omissions in details furnished under subsection 1 of section 37 until the due date for furnishing the details under subsection 1 for the month of March 2019 or for the quarter January, 2019 to March, 2019.
Order 2: Central Goods and Services Tax Third Removal of Difficulties Order, 2018
* Annual Return Filing: Extends the deadline for furnishing the annual return electronically for the period from July 1, 2017, to March 31, 2018, to June 30, 2019.
Order 3: Central Goods and Services Tax Fourth Removal of Difficulties Order, 2018
* Statement Furnishing: Declares that the due date for furnishing the statement under subsection 4 of section 52 for the months of October, November, and December 2018 shall be January 31, 2019.
Impact Analysis:
Registered Persons Eligible to Avail Input Tax Credit:
* Impact: Can now claim input tax credit for FY 2017-18 invoices/debit notes until March 2019, if suppliers upload details by the same deadline. Also have extended timeline to rectify errors or omissions.
* Action Required: Ensure suppliers upload necessary details and rectify any errors by March 2019 to avail of the input tax credit.
Registered Persons Required to Furnish Annual Returns:
* Impact: Have an extended deadline until June 30, 2019, to file their annual returns electronically for the period from July 1, 2017, to March 31, 2018.
* Action Required: Prepare and file annual returns electronically by the new deadline of June 30, 2019.
Operators Collecting Amounts as Specified in Subsection 1 of Section 52:
* Impact: The due date for furnishing the statement for October, November, and December 2018 is clarified to be January 31, 2019.
* Action Required: Furnish the statement containing details of outward supplies by January 31, 2019.
Key Entities Referenced
Section 16: Section of the Central Goods and Services Tax Act, 2017, related to input tax credit.
Central Goods and Services Tax Act, 2017: A tax law in India related to goods and services.
Section 37: Section of the Central Goods and Services Tax Act, 2017, related to furnishing details for tax period.
Section 44: Section of the Central Goods and Services Tax Act, 2017, related to furnishing an annual return.
Section 52: Section of the Central Goods and Services Tax Act, 2017, related to collection of tax at source.
Central Goods and Services Tax Second Removal of Difficulties Order, 2018: An order issued to address difficulties in implementing the Central Goods and Services Tax Act, 2017.
Central Goods and Services Tax Third Removal of Difficulties Order, 2018: An order issued to address difficulties in implementing the Central Goods and Services Tax Act, 2017.
Central Goods and Services Tax Fourth Removal of Difficulties Order, 2018: An order issued to address difficulties in implementing the Central Goods and Services Tax Act, 2017.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 5151] NEW DELHI, MONDAY, DECEMBER 31, 2018/PAUSHA 10, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)(cid:8)(cid:8)ंंंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:9)(cid:9)(cid:9)(cid:9)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय अअअअ(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यययय(cid:16)(cid:16)(cid:16)(cid:16) ककककरररर औऔऔऔरररर ससससीीीीममममााााशशशश(cid:22)(cid:22)ुु(cid:22)(cid:22)ुु कककक बबबबोोोोडडडड))(cid:26)(cid:26)))(cid:26)(cid:26)
आआआआददददेशेशेशेश
नई (cid:4)द(cid:6) ली, 31 (cid:4)दस(cid:10)बर, 2018
ससससंं ंं 00002222////2222000011118888----ककककेेेे(cid:9)(cid:9)(cid:9)(cid:9)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय ककककरररर
ककककाााा....आआआआ.... 6666444422228888((((अअअअ)))).—चूं(cid:4)क, के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस आदशे म( इसके प*ात् उ.
अिधिनयम कहा गया ह)ै क2 धारा 16 क2 उपधारा (4) यह उपबंध करती ह ै(cid:4)क कोई रिज67ीकृत 9ि. उस िव:ीय वष<, िजससे ऐसे नाम े
नोट से स(cid:10)बि(cid:23)धत ऐसे बीजक? या बीजक का स(cid:10)ब(cid:23)ध ह,ै क2 समाि@ के प*ात् आने वाले िसत(cid:10)बर मास के िलए धारा 39 के अधीन
िववरणी के E6तुत (cid:4)कए जाने या सुसंगत वाGष<क िववरण E6तुत (cid:4)कए जाने, इनम( से जो भी पहले हो, दये तारीख के प*ात् माल या
सेवाJ या दोन? के Eदाय के िलए (cid:4)कसी बीजक या नामे नोट या दोन? के स(cid:10)ब(cid:23)ध म( ऐसे इनपुट कर EKयय का हकदार नहL होगा ।
और, उ. अिधिनयम क2 धारा 37 क2 उपधारा (3) यह उपबंध करती है (cid:4)क,-
ऐसा कोई रिज67ीकृत 9ि., िजसने (cid:4)कसी कर अविध के िलए धारा (1) के अधीन Nयौरे E6तुत कर (cid:4)दए ह Pऔर जो धारा 42 या
धारा 43 के अधीन असुमेिलत रहे ह,P उसम( (cid:4)कसी QुRट या लोप का पता चलने पर, ऐसी QुRट या लोप ऐसी रीित म(, जो िविहत क2 जाए,
का सुधार करेगा और कर तथा Nयाज, य(cid:4)द कोई हो, का संदाय करेगा, य(cid:4)द ऐसी कर अविध के िलए E6तुत क2 जान ेवाली िववरणी म( ऐसी
QुRट या लोप के मTे कर का कम संदाय (cid:4)कया गया है :
परंतु उपधारा (1) के अधीन E6तुत (cid:4)कए गए Nयौरे के स(cid:10)ब(cid:23)ध म( QुRट या लोप का कोई सुधार ऐसे िव:ीय वष< क2 समाि@, िजससे
ऐसे Nयौरे स(cid:10)बि(cid:23)धत ह Pया सुसंगत वाGष<क िववरणी के E6तुत (cid:4)कए जाने, इनम( जो भी पहले हो, के प*ात् आने वाले िसत(cid:10)बर मास के िलए
धारा 39 के अधीन िववरणी E6तुत (cid:4)कए जाने के प*ात् अनुUात नहL (cid:4)कया जाएगा ;
और, िव:ीय वष< 2017-18 भारत म( माल और सेवा कर के काया<(cid:23)वयन का पहला वष< था और करदाता अभी भी नई कराधान
Eणाली से 6वयं को सुपRरिचत कराने क2 E(cid:4)Vया म( थे और उ. सुिवUता के अभाव के कारण-
7692 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(i) इनपुट कर EKयय के िलए पाQ रिज67ीकृत 9ि. िनयत समय के भीतर उपधारा (4) म( िनWदX< गुम Yए बीजक? या नामे
नोट? के कारण धारा 16 के उपबंध? के िनबंधनानुसार उसका दावा नहL कर सके ;
(ii) रिज67ीकृत 9ि. िनयत समय के भीतर धारा 37 क2 उपधारा (3) के उपबंध? के िनबंधनानुसार QुRट या लोप का सुधार
नहL कर सकेगा;
िजसके पRरणाम6वZप धारा 16 क2 उपधारा (4) और धारा 37 क2 उपधारा (3) के उपबंध? को Eभावी करने म( कुछ कRठनाइयां उKप]
Yई ह P;
अतः, अब, के(cid:23)(cid:24)ीय सरकार, के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 क2 धारा 172 _ारा Eद: शि.य? का Eयोग करते Yए, पRरषद ्
क2 िसफाRरश पर कRठनाइय? को दरू करने के िलए िनaिलिखत आदेश करती ह,ै अथा<त् :-
1. संिb@ नाम – इस आदशे का संिb@ नाम के(cid:23)(cid:24)ीय माल और सेवा कर (कRठनाइय? का दसू रा िनवारण) आदशे , 2018 ह,ै-
2. उ. अिधिनयम क2 धारा 16 क2 उपधारा (4) म( िनaिलिखत परंतुक अ(cid:23)तः6थािपत (cid:4)कया जाएगा, अथा<त् :-
“परंतु यह (cid:4)क रिज67ीकृत 9ि. िसत(cid:10)बर मास, 2018 के िलए धारा 39 के अधीन िववरणी E6तुत करने क2 स(cid:10)यक् तारीख के
प*ात् इनपुट कर EKयय लेने के िलए िव:ीय वष< 2017-18 के दौरान (cid:4)कए गए माल या सेवाJ या दोन? के Eदाय के िलए ऐसे नामे नोट
से स(cid:10)बि(cid:23)धत (cid:4)कसी बीजक के स(cid:10)ब(cid:23)ध म( माच< मास, 2019 के िलए उ. धारा के अधीन िववरणी E6तुत करने क2 दये तारीख तक हकदार
होगा, िजसके Nयौरे धारा 37 क2 उपधारा (1) के अधीन Eदायकता< _ारा माच< मास, 2019 के िलए उ. धारा क2 उपधारा (1) के अधीन
Nयौरे E6तुत करने के िलए दये तारीख तक अपलोड कर (cid:4)दए गए ह P।”
3. उ. अिधिनयम क2 धारा 37 क2 उपधारा (1) म( िवdमान परंतुक के प*ात् िनaिलिखत परंतुक अ(cid:23)तः6थािपत (cid:4)कया जाएगा,
अथा<त् :-
“परंतु यह और (cid:4)क उपधारा (1) के अधीन E6तुत (cid:4)कए गए Nयौर? क2 बाबत QुRट या लोप का सुधार िसत(cid:10)बर मास, 2018 के िलए
धारा 39 के अधीन िववरणी E6तुत (cid:4)कए जाने के प*ात् माच< मास, 2019 या जनवरी, 2019 से माच<, 2019 के िलए उपधारा (1) के
अधीन Nयौरे E6तुत करने के िलए दये तारीख तक अनुUात (cid:4)कया जाएगा ।”
[फा. सं. 20/06/16/2018-GST]
MkW. fीपाव<ती एस.एल., अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
ORDER
New Delhi, the 31st December, 2018
No. 02/2018-Central Tax
S.O. 6428(E).––WHEREAS, sub-section (4) of section 16 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take
input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of
furnishing of the return under section 39 for the month of September following the end of financial year to which such
invoices or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier;
AND WHEREAS, sub-section (3) of section 37 of the said Act provides that-
Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained
unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or
omission in such manner as may be prescribed, and shall pay tax and interest, if any, in case there is short payment of tax
on account of such error or omission, in return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be
allowed after furnishing of the return under section 39 for the month of September following the end of the financial year
to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services
Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due
to lack of said familiarity-
(i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section
16 because of missing invoices or debit notes referred to sub-section (4) within the stipulated time;
(ii) the registered persons could not rectify the error or omission in terms of provisions of sub-section (3) of section
37 within the stipulated time,
as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (4) of section 16 and
sub-section (3) of section 37;
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 (Second Removal of Difficulties)
Order, 2018.-
2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: -
“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of
the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said
section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods
or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier
under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the
month of March, 2019.”.
3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted,
namely: ––
“Provided further that the rectification of error or omission in respect of the details furnished under sub-section
(1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for
furnishing the details under sub-section (1) for the month of March, 2019 or for the quarter January, 2019 to March,
2019.”.
[F. No. 20/06/16/2018-GST]
Dr. SREEPARVATHY S.L., Under Secy.
आआआआददददशशेेशशेे
नई (cid:4)द(cid:6)ली 31 (cid:4)दस(cid:10) बर, 2018
ससससंं ंं00003333/2222000011118----कककक(cid:27)(cid:27)(cid:27)(cid:27)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय ककककरररर
ककककाााा....आआआआ.... 6666444422229999((((अअअअ)))).—के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस आदशे म( इसके प*ात् उ.
अिधिनयम कहा गया ह)ै क2 धारा 44 क2 उपधारा (1) म( यह उपबंिधत है (cid:4)क इनपुट सेवा िवतरक, धारा 51 या धारा 52 के अधीन कर
का संदाय करने वाले 9ि., नैिमि:क कराधेय 9ि. और अिनवासी कराधेय 9ि. से िभ] EKयेक रिज67ीकृत 9ि. EKयेक िव:ीय वष<
के िलए इलैg7ािनक Zप से ऐसे EZप और रीित म(, जो िविहत क2 जाए, ऐसे िव:ीय वष< के अंत के प*ात् आने वाले इhतीस (cid:4)दसंबर को
या उससे पूव< एक वाGष<क िववरणी E6तुत करेगा;
और उ. अिधिनयम क2 धारा 44 क2 उपधारा (1) म( यथा िनWदX< EKयेक िव:ीय वष< के िलए इलैg7ािनक Zप से वाGष<क िववरणी
E6तुत करने के Eयोजन के िलए िवकिसत क2 जाने वाली इलैg7ािनक Eणाली अiसरण EVम पर ह,ै इसे Eचािलत करने म( कुछ और समय
लगने क2 संभावना ह,ै िजसके पRरणाम6वZप उ. उपधारा (1) म( यथािनWदX< रिज67ीकृत 9ि.य? _ारा 1 जुलाई, 2017 से 31 माच,<
2018 तक क2 कालाविध के िलए उ. वाGष<क िववरणी E6तुत नहL क2 जा सक2 ह ै और िजसके कारण उ. धारा के उपबंध? को Eभावी
करने म( कितपय कRठनाईयां उKप] Yई ह P।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अत:, अब, के(cid:23)(cid:24)ीय सरकार, के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 क2 धारा 172 _ारा Eद: शि.य? का Eयोग करते Yए
पRरषद ्क2 िसफाRरश? पर, कRठनाईय? को दरू करने के िलए िनaिलिखत आदेश करती है, अथा<त् :--
1. ससससंिंिंिंि(cid:16)(cid:16)(cid:16)(cid:16)(cid:30)(cid:30)(cid:30)(cid:30) ननननाााामममम————इस आदेश का संिb@ नाम के(cid:23)(cid:24)ीय माल और सेवा कर (तीसरा कRठनाईय? को दरू करना) आदेश, 2018 ह ै।
2. के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 क2 धारा 44 के 6पXीकरण म(, “31 माच<, 2019” अंक? और शNद के 6थान पर “30 जून,
2019” अंक और शNद रखे जाएंगे ।
[फा. सं. 20/06/16/2018-GST]
MkW. fीपाव<ती एस.एल., अवर सिचव
ORDER
New Delhi, the 31st December, 2018
No. 03/2018-Central Tax
S.O. 6429(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, through the electronic system to be developed is at the
advanced stage, it may likely to take some more time for being made operational 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 (Third Removal of Difficulties)
Order, 2018.
2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and
word “31st March, 2019”, the figures, letters and word “30th June, 2019” shall be substituted.
[F.No.20/06/16/2018-GST]
Dr. SREEPARVATHY S.L., Under Secy.
आआआआददददशशेेशशेे
नई (cid:4)द(cid:6)ली, 31 (cid:4)दस(cid:10) बर, 2018
ससससं.ं.ं.ं. 00004444////2018888----कककक(cid:27)(cid:27)(cid:27)(cid:27)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय ककककरररर
ककककाााा....आआआआ.... 6666444433330000((((अअअअ))))....—के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस आदेश म( इसके प*ात् उ.
अिधिनयम कहा गया ह)ै क2 धारा 52 क2 उपधारा (4) म( यह उपबंिधत है (cid:4)क EKयेक Eचालक, जो उपधारा (1) म( िविनWदX< रकम का
संiहण करता है, उसके _ारा क2 जाने वाली माल या सेवाJ या दोन? क2 जावक पूGत<य?, िजसके अंतग<त उसके _ारा वापस क2 गई माल
या सेवाJ या दोन? क2 पूGत<यां भी ह,P के Nयौरे और मास के दौरान उपधारा (1) के अधीन संगृहीत रकम के Nयौर? को अंतGव<X करते Yए
ऐसे EZप और ऐसी रीित म(, जो िविहत क2 जाए, ऐसे मास के अंत के प*ात् दस (cid:4)दन के भीतर इलैg7ािनक Zप से एक िववरण E6तुत
करेगा ;¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5
और कितपय Eचालक, जो सामा(cid:23)य पोट<ल पर उनके _ारा तकनीक2 कRठनाईय? का सामना करने के कारण रिज67ीकरण अिभEा@
करने म( असमथ< रह ेथे lकंतु उ(cid:23)ह?ने अ.ूबर, नवंबर और (cid:4)दसंबर, 2018 मास के िलए रकम का संiहण (cid:4)कया था, िजसके पRरणाम6वZप
उ. अिधिनयम क2 धारा 52 क2 उपधारा (4) के अधीन वे िववरण E6तुत नहL कर सके और िजसके कारण उ. उपधारा के उपबंध? को
Eभावी करने म( कितपय कRठनाईयां उmभूत Yई ह;P
अत:, अब, के(cid:23)(cid:24)ीय सरकार, के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 क2 धारा 172 _ारा Eद: शि.य? का Eयोग करते Yए,
पRरषद ्क2 िसफाRरश? पर कRठनाईय? को दरू करने के िलए िनaिलिखत आदशे करती ह,ै अथा<त् :--
1. संिb@ नाम————इस आदेश का संिb@ नाम के(cid:23)(cid:24)ीय माल और सेवा कर (चौथा कRठनाईय? को दरू करना) आदेश, 2018 ह ै।
2. के(cid:23)(cid:24)ीय माल और सेवा कर अिधिनयम, 2017 क2 धारा 52 क2 उपधारा (4) म( िनaिलिखत 6पXीकरण अंत:6थािपत (cid:4)कया
जाएगा, अथा<त् :--
“6पXीकरण—इस उपधारा के Eयोजन? के िलए घोिषत (cid:4)कया जाता ह ै(cid:4)क अ.ूबर, न(cid:10) बबर और (cid:4)द(cid:10) सबर, 2018 मास के िलए उ.
िववरण E6ततु करने क2 दये तारीख 31 जनवरी, 2019 होगी।”।
[फा. सं. 20/06/16/2018-GST]
MkW. fीपाव<ती एस.एल., अवर सिचव
Order
New Delhi, the 31st December, 2018
No. 04/2018-Central Tax
S.O. 6430(E).—WHEREAS, sub-section (4) of section 52 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 operator who collects the amount
specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods
or services or both effected through it, including the supplies of goods or services or both returned through it, and the
amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days
after the end of such month;
AND WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced
by them on the common portal but they collected the amount for the months of October, November and December 2018,
as a result whereof, the statement under sub-section (4) of section 52 of the said Act could not be furnished and because
of that certain difficulties have arisen in giving effect to the provisions of the said sub-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 (Fourth Removal of Difficulties)
Order, 2018.
2. In section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation
shall be inserted, namely: ––
“Explanation: - For the purposes of this sub-section, it is hereby declared that the due date for
furnishing the said statement for the months of October, November and December, 2018 shall be the
31st January, 2019.”.
[F. No. 20/06/16/2018-GST]
Dr. SREEPARVATHY S.L., 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.