Order No. 3/2018-Central Tax |Standing Committee Constituted

Important Keywords: Order No. 3/2018 – Central Tax, GST Standing Committee, rule 97(4) CGST, Consumer Welfare Fund, CBIC GST order, GST India 2018, GST policy update, Finodha GST.

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Order No. 3/2018 – Central Tax
[F.No.20/06/16/2018]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
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New Delhi, the 31^st December, 2018

Order No. 3/2018 – Central Tax: 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.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)

Subject: Order No. 03/2018 – Central Tax: 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.03/2018-Central Tax: 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, through the electronic system to be developed is at the advanced stage, it may likely to take some more time for being made operational as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 couldn’t 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 (Third Removal of Difficulties) Order, 2018.

2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31st March, 2019”, the figures, letters and word “30th June, 2019”shall be substituted.

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India.

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✅ Conclusion:

Order No. 3/2018-Central Tax strengthens the institutional governance around GST-related consumer welfare activities. The Standing Committee under Rule 97(4) ensures that unclaimed tax credits and similar funds are used in a transparent and impactful way.

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