Due date for furnishing GST Annual Return GSTR-9, 9A & Reconciliation Statement GSTR-9C extended to 30.11.2019

Due date for furnishing GST Annual Return GSTR-9, 9A & Reconciliation Statement GSTR-9C extended to 30.11.2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (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 (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 “31st August, 2019”, the figures, letters and word “30th November, 2019” shall be substituted.

[F.No.20/06/17/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

Due date for furnishing GST Annual Return extended to 30.11.2019

Download Order Click Here >>

• CBDT extends due date of tax audit for FY 2025-26 to 21st October 2026
• Denying accumulation of u/s 11(2) merely on grounds of delay in filing Form No. 10 is unsustainable
• Engagement of 05 Young Professionals CAs at Central Registrar of Cooperative Society
• AO can’t take two different stands on immunity u/s 270AA(2) for a same transaction
• ITAT held 2000 gram jewellery reasonable in view of customary practices & CBDT Instruction