Circular No. ES/121/2019-20 3rd September, 2019
To: Members of the Council
Sub.: CBIC seeks to remove difficulties regarding filing of Annual returns
This is to inform you that CBIC has issued Order No. 7/2019 – Central Tax dated 26th August, 2019 seeking to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
A 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 on or before 31st December following the end of such financial year;
CBIC has observed that some technical problems are being faced by the taxpayers while furnishing the annual return electronically for every financial year as a result whereof, the said annual return for the period from 1st July, 2017 to 31st March, 2018 could not be furnished by registered persons, and hence, certain difficulties have arisen.
In this regard, the Central Government hereby makes the following Order, to remove the difficulties: -
·This Order may be called the Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019.
·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.
Members may kindly make a note of the above.