CBIC extends last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020. Order No. 10/2019-Central Tax Dated: 26th December, 2019.
Due dates for GSTR-9, GSTR-9A and GSTR-9C – ROD Order No. 10/2019-Central Tax dated 26th December, 2019- Extends the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st January, 2020. The annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st January, 2020.
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. 4642(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 “31 st January, 2020” shall be substituted.
[F. No. 20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Also Read other CBIC Notifications issued on 26th December 2019
Title | Notification No. | Date |
Form GSTR 7 date extended for Assam, Manipur and Tripura | Notification No. 78/2019–Central Tax | 26/12/2019 |
Form GSTR 3B date extended for Assam, Manipur and Tripura | Notification No. 77/2019–Central Tax | 26/12/2019 |
Form GSTR 1 Date extended for Nov 19 for Assam, Manipur & Tripura | Notification No. 76/2019–Central Tax | 26/12/2019 |
Rule 86A Conditions of use of amount available in electronic credit ledger | Notification No. 75/2019–Central Tax | 26/12/2019 |
CBIC waives late fees for non- filing of FORM GSTR-1 | Notification No. 74/2019-Central Tax | 26/12/2019 |