LAST DATE EXTENDED UPTO
30.11.2019 TO FILE ANNUAL GST RETURNS IN FORM GSTR-9 AND FORM GSTR-9A AND
RECONCILIATION STATEMENT IN FORM GSTR-9C FOR 2017-18 (JULY 2017 TO MARCH 2018)
The Goods and Services Tax Act, 2017 came into force
in India with effect from 1.7.2017.
The taxpayers have to file FORM GSTR-9 and FORM
GSTR-9A before 31st December of the succeeding financial year and
the taxpayers whose annual aggregate turnover exceeds rupees two crores has to
file Reconciliation Statement in FORM GSTR-9C before 31st December
of the succeeding financial year.
The last date to file the above returns for the year
2017-18 were extended from 31.12.2018 to 31.3.2019 and then extended to
30.6.2019 and then extended to 31.8.2019.
Now the last date for furnishing annual return for the
year 2017-18 (July 2017 to March 2018) has been extended from 31.8.2019 to
30.11.2019.
Hence GST return in FORM GSTR-9 (Regular taxpayers)
and in FORM GSTR-9A (Composition opted persons) and the Reconciliation
Statement in FORM GSTR-9C (Taxpayers whose annual aggregate turnover exceeds
rupees two crores) can file the returns before 30th November 2019.
The relevant notification and the previous
notification were given below for ready reference
[To be published in the Gazette of India, Extraordinary,
Part
II, Section 3, Sub- section
(ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect
Taxes and Customs
Order No. 7/2019-Central
Tax
New Delhi,
the 26th August, 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
(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
Secretary to the Government of India
[To be published in the Gazette of India, Extraordinary,
Part
II, Section 3, Sub- section
(ii)]
Government of India
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
