Important Keyword: Order No. 7/2019-Central Tax, F.No.20/06/07/2019-GST, FORM GSTR-9, FORM GSTR-9A, FORM GSTR-9C, Section 44(1) CGST Act 2017, Section 172 CGST Act 2017, Section 51 CGST Act 2017, Section 52 CGST Act 2017, Casual Taxable Person, Non-Resident Taxable Person, Input Service Distributor.

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

New Delhi, the 26^th August, 2019

Order No. 7/2019-Central Tax

Subject : Order No. 7/2019-Central Tax: 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.

Order No. 7/2019-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;

ND 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 taxpayersas a result whereof, the said annual return for the period from the 1stJuly, 2017 to the 31stMarch, 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 theprovisions 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 (Seventh 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 “31^st August, 2019”, thefigures, letters and word “30^th November, 2019” shall be substituted.

[F.No.20/06/07/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

Download Pdf: https://taxinformation.cbic.gov.in/

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