Removal of Difficulties Order – View Points
Under Central Goods and Services Act, 2017 Removal of Difficulties Order plays a vital part to implement the provisions of this Act by extending time limit. Until now the Government has issued 13 Removal of Difficulties Order, on the recommendations of the GST Council.
The List of Removal of Difficulties Order since the inception of Goods and services Tax are appended hereunder:
| ROD Order No. | Date of issue | Subject |
| Order-01/2017-Central Tax | 13/10/2017 | To remove difficulties in implementing provisions of composition scheme. |
| Order No. 1/2018 – Central Tax | 11/12/2018 | Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 |
| Order No. 4/2018 – Central Tax | 31/12/2018 | Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019. |
| Order No. 3/2018 – Central Tax | 31/12/2018 | Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019. |
| Order No. 2/2018 – Central Tax | 31/12/2018 | Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 |
| Order No. 2/2019 – Central Tax | 01/02/2019 | Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019 |
| Order No. 1/2019 – Central Tax | 01/02/2019 | Seeks to supersede Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019 |
| Order No. 3/2019 – Central Tax | 08/03/2019 | To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate) |
| Order No. 4/2019 – Central Tax | 29/03/2019 | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 |
| Order No. 5/2019 – Central Tax | 23/04/2019 | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
| Order No. 6/2019 – Central Tax | 28/06/2019 | Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. |
| Order No. 7/2019 – Central Tax | 26/08/2019 | Seeks 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. |
Every Order issued under the Section 172 of the Central Goods and Services Act, 2017 shall be laid before each House of Parliament after it is made.
The Important thing is that no such order would be issued by the Government after the expiry of three years from the date of commencement of this Act. So, the Government may issue Removal of Difficulties Order only till 30th of June 2020.
Unless and otherwise Section 172 of the Central Goods and Services Act, 2017 gets amended, we can’t expect the Government to extend the time limit for the aforesaid reasons.
Section 172 – Central Goods and Services Act, 2017
(1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty: Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament
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