CBIC
extends due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM
GSTR-9C for the period from the 1st July, 2017 to the 31st March, 2018
to 31st August, 2019 vide removal of difficulty Order No.
6/2019-Central Tax dated 28th June, 2019.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Order No. 6/2019-Central Tax
New Delhi, the 28th June, 2019
S.O.(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 Secretary to the Government of India
Under Secretary to the Government of India