ANNUAL RETURN FILING DATES EXTENDED UPTO 31.1.2020 FOR 2017-18
The Goods and Services Tax Act, 2017 came
into force in India
The Central Government has extended the
due date for filing of Annual Returns in FORM GSTR-9, FORM GSTR-9A and FORM
GSTR-9C upto 31.1.2020 instead of 31.12.2019 for the year 2017-18.
The relevant Notification is 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.
10/2019-Central
Tax
New Delhi,
the 26th December, 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 (Tenth 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 December, 2019”, the figures, letters and word “31st January,
2020” shall be substituted.
[F. No. 20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India