Order No. 08/2019 – CT: Extend Annual Return GSTR-9/9C

Important Keywords: Order No. 08/2019 – Central Tax: Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December 2019 and for FY 2018-19 till 31st March 2020, Order No. 08/2019-Central Tax, F. No. 20/06/17/2019-GST, Section 44(1) CGST Act 2017, Section 51 CGST Act 2017, Section 52 CGST Act 2017, Section 172 CGST Act 2017, FORM GSTR-9, FORM GSTR-9C.

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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
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New Delhi, the 14^th November, 2019

Order No. 08/2019 – Central Tax: Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020

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 and for the period from 1st April, 2018 to the 31st March, 2019 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 (Eighth Removal of Difficulties) Order, 2019.
2. For the Explanation in section 44 of the Central Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely:

“Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st December, 2019 and the annual return for the period from the 1st April, 2018 to the 31stMarch, 2019 shall be furnished on or before the 31st March, 2020. ”.

[F. No. 20/06/17/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

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Frequently Asked Questions (🔥 FAQs on Order No. 08/2019 – Central Tax)

📢 Latest GST Update! The government has extended the last date for filing the annual return (FORM GSTR-9) and reconciliation statement (FORM GSTR-9C) for:

✅ FY 2017-18 → New Deadline: December 31, 2019
✅ FY 2018-19 → New Deadline: March 31, 2020

📌 Issued By: Central Board of Indirect Taxes and Customs (CBIC)
📅 Order Date: November 14, 2019
📖 Legal Reference: Section 44(1) & 172 of CGST Act, 2017

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Download PDF: Order No. 08/2019 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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