Executive Summary:
This order, titled the Central Goods and Services Tax Ninth Removal of Difficulties Order, 2019, addresses difficulties arising from the delayed constitution of the Goods and Services Tax Appellate Tribunal. It clarifies the calculation of time limits for filing appeals under Section 112 of the Central Goods and Services Tax Act, 2017. The order specifies revised start dates for calculating appeal deadlines.
Key Points / Main Content:
Appeal Timeframe Clarification:
* For appeals under subsection 1 of section 112, the three-month period starts from the later of:
* The date of communication of the order.
* The date on which the President or State President of the Appellate Tribunal enters office after its constitution under section 109.
* For applications under subsection 3 of section 112, the six-month period starts from the later of:
* The date on which the order was passed.
* The date on which the President or State President of the Appellate Tribunal enters office after its constitution under section 109.
Impact Analysis:
Taxpayers:
* Impact: Taxpayers who are aggrieved by an order and intend to appeal to the Appellate Tribunal now have a clarified timeline for filing appeals, which accounts for the delayed constitution of the Tribunal.
* Action Required: Taxpayers need to consider the later of the two dates (communication of order or President entering office) when calculating their appeal deadline.
Commissioners of State Tax/Union Territory Tax:
* Impact: Commissioners now have a clarified timeline for directing officers to apply to the Appellate Tribunal, accounting for the Tribunal's delayed constitution.
* Action Required: Commissioners must consider the later of the two dates (date order passed or President entering office) when calculating the application deadline.
Central Government:
* Impact: The order provides clarity and removes difficulties in implementing Section 112 of the Central Goods and Services Tax Act, 2017.
* Action Required: Ensure the order is effectively communicated to all relevant stakeholders.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A key legislation related to goods and services tax in India, specifically mentioned in the context of appeals and orders.
State Goods and Services Tax Act: Legislation at the state level concerning goods and services tax, relevant to appeals and orders.
Union Territory Goods and Services Tax Act: Legislation applicable to Union Territories regarding goods and services tax, related to appeals.
Goods and Services Tax Appellate Tribunal: A tribunal established under Section 109 of the Central Goods and Services Tax Act, 2017, responsible for hearing appeals related to GST.
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance, involved in tax administration.
Central Goods and Services Tax Ninth Removal of Difficulties Order, 2019: An order issued to address challenges in implementing the Central Goods and Services Tax Act, 2017.
Ministry of Finance: The government ministry responsible for financial matters, including taxation.
New Delhi: The location of the Department of Revenue where the order was issued.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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No. 3896] NEW DELHI, TUESDAY, DECEMBER 3, 2019/AGRAHAYANA 12, 1941
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आआआआददददशशेेशशेे
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ककककाााा....आआआआ.... 4444333344440000((((अअअअ))))....————के(cid:15)(cid:16)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस आदशे म $ इसके
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धारा 108 के अधीन या रा1य माल और सेवा कर अिधिनयम या संघ रा1य3े4 माल और सेवा कर अिधिनयम के अधीन
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और सेवा कर अिधिनयम या सघं रा1य3े4 माल और सेवा कर अिधिनयम के अधीन अपील Cािधकरण या पनु री3ण
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अिधकरण को आवेदन करन ेका िनदशे द ेसकेगा ;
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करती ह ै;
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6234 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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कितपय क5ठनाईयां उWभूत हो रही ह X;
अब के(cid:15)(cid:16)ीय सरकार, के(cid:15)(cid:16)ीय माल और सेवाकर अिधिनयम, 2017 क. धारा 172 Eारा CदY शि*यR का Cयोग
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1. ससससििंंििंं(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19) ननननाााामममम––––इस आदशे का संि3] नाम के(cid:15)(cid:16)ीय माल और सेवा कर (क5ठनाईयR का दरू करना, नौवां) आदेश, 2019 ह ै।
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(क) उस तारीख स ेिजसको धारा 112 क. उपधारा (1) म $ “उस आदशे क., िजसके िव9: अपील क. ई;सा क. गई
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सकेगा” क. सगं णना के Cयोजन के िलए , तीन मास क. अविध का Cारंभ िन[िलिखत तारीखR के उYरवत^
तारीख को माना जाएगा :—
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अ_य3 या रा1य अ_य3 पद ‘हण करता ह;ै
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अिधकरण को आवेदन करन े का िनदशे द े सकेगा” क. संगणना के Cयोजन के िलए, छह मास क. अविध का
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(i) आदशे क. ससं ूचना क. तारीख ; या
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रा1य अ_य3 अपना पद ‘हण करता ह ै।
[फा. सं. 20/06/07/2019-जीएसटी]
9िच िबJ, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
ORDER
New Delhi, the 3rd December, 2019
No. 09/2019-Central Tax
S.O. 4340(E).––WHEREAS, sub-section (1) of section 112 of the Central Goods and Services Tax
Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that any person aggrieved
by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services
Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against
such order within three months from the date on which the order sought to be appealed against is
communicated to the person preferring the appeal;
AND WHEREAS, sub-section (3) of section 112 of the said Act provides that the Commissioner
may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union
territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional
Authority under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by
order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date
on which the said order has been passed for determination of such points arising out of the said order as may
be specified by the Commissioner in his order;¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
AND WHEREAS, section 109 of the said Act provides for the constitution of the Goods and Services
Tax Appellate Tribunal and Benches thereof;
AND WHEREAS, for the purpose of filing the appeal or application as referred to in sub-section (1)
or sub-section (3) of section 112 of the said Act, as the case may be, the Appellate Tribunal and its Benches
are yet to be constituted in many States and Union territories under section 109 of the said Act as a result
whereof, the said appeal or application could not be filed within the time limit specified in the said sub-
sections, 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 the 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 (Ninth Removal of
Difficulties) Order, 2019.
2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating,—
(a) the “three months from the date on which the order sought to be appealed against is
communicated to the person preferring the appeal” in sub-section (1) of section 112, the start of
the three months period shall be considered to be the later of the following dates:—
(i) date of communication of order; or
(ii) the date on which the President or the State President, as the case may be, of the Appellate
Tribunal after its constitution under section 109, enters office;
(b) the “six months from the date on which the said order has been passed” in sub-section (3) of
section 112, the start of the six months period shall be considered to be the later of the following
dates:—
(i) date of communication of order; or
(ii) the date on which the President or the State President, as the case may be, of the Appellate
Tribunal after its constitution under section 109, enters office.
[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.