Important Keywords: 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, 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.
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Table of Contents
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 26th August, 2019
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.
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 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 “31st August, 2019”, thefigures, letters and word “30th November, 2019” shall be substituted.
[F.No.20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Frequently Asked Questions (🔥 FAQs on Order No. 7/2019 – Central Tax)
📢 Latest GST Update! The government has extended the last date for filing the annual return (FORM GSTR-9), simplified annual return (FORM GSTR-9A), and reconciliation statement (FORM GSTR-9C) for FY 2017-18 to November 30, 2019.
📌 Issued By: Central Board of Indirect Taxes and Customs (CBIC)
📅 Order Date: August 26, 2019
📖 Legal Reference: Section 44(1) & 172 of CGST Act, 2017
📌 Q1: What is Order No. 7/2019 – Central Tax?
Answer:
This order, issued by CBIC on August 26, 2019, extends the deadline for filing GSTR-9, GSTR-9A, and GSTR-9C for FY 2017-18 from August 31, 2019, to November 30, 2019 due to technical difficulties faced by taxpayers.
📢 New deadline for GST annual return filing:
✔️ FY 2017-18 → November 30, 2019
💡 Need expert GST assistance? → Consult Finodha GST Professionals
🏛 Q2: What are FORM GSTR-9, GSTR-9A, and GSTR-9C?
Answer:
📌 FORM GSTR-9 (Annual Return) – A summary of all monthly/quarterly GST returns filed during the financial year.
📌 FORM GSTR-9A (Simplified Annual Return) – Applicable to taxpayers registered under the Composition Scheme.
📌 FORM GSTR-9C (Reconciliation Statement) – A certification of GSTR-9 details by a Chartered Accountant (CA) or Cost Accountant, applicable for businesses with annual turnover above ₹2 crores.
✅ Who must file?
Businesses with turnover above ₹2 crores → GSTR-9 & GSTR-9C (Mandatory)
Businesses with turnover below ₹2 crores → GSTR-9 (Optional)
Composition taxpayers → GSTR-9A
🚀 Want to file your GSTR-9 hassle-free? Get GST Return Filing Assistance
📍 Q3: Why was the deadline for GSTR-9, GSTR-9A, and GSTR-9C extended?
Answer:
The extension was granted because:
✅ Taxpayers faced technical glitches on the GST portal
✅ Many businesses were unable to reconcile data in time
✅ The GST system required updates to accommodate the filing process
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⚠️ Q4: What happens if I miss the November 30, 2019 deadline?
Answer:
🚨 Late filing consequences:
❌ ₹200 per day penalty (₹100 CGST + ₹100 SGST)
❌ Maximum penalty: 0.25% of turnover
❌ Risk of increased scrutiny & compliance issues
✅ Need expert help with GST compliance? Talk to a GST Professional
⏳ Q5: How to file GSTR-9, GSTR-9A, and GSTR-9C before the deadline?
Answer:
📌 Steps to File GST Annual Returns:
1️⃣ Login to GST Portal (www.gst.gov.in)
2️⃣ Go to Annual Return > Select GSTR-9, GSTR-9A, or GSTR-9C
3️⃣ Fill in transaction details & reconcile input tax credit (ITC)
4️⃣ Validate details & submit return
5️⃣ Make payments (if any) & download confirmation
🚀 Facing issues? Get professional assistance! → Finodha GST Compliance
📢 Q6: Is it mandatory for all taxpayers to file GSTR-9?
Answer:
🚫 No! The government made GSTR-9 optional for taxpayers with turnover below ₹2 crores for FY 2017-18.
✅ Who must file GSTR-9?
✔️ Businesses with turnover above ₹2 crores (Mandatory)
✔️ Businesses with turnover below ₹2 crores (Optional)
📢 Confused about GSTR-9 applicability? Check with Finodha Experts! → Click Here
🚀 Q7: What documents are required to file GSTR-9C?
Answer:
📌 Essential Documents for GSTR-9C Filing:
✔️ Audited financial statements
✔️ GSTR-9 Annual Return copy
✔️ Reconciliation statement of tax paid & ITC claimed
✔️ Certified CA or Cost Accountant report
✅ Want a smooth GST reconciliation? Finodha GST Compliance Experts can help
📄 Q8: What legal provisions govern GSTR-9 & GSTR-9C?
Answer:
📖 Key Legal References:
📌 Section 44(1) of CGST Act, 2017 – Mandates filing of GSTR-9 & GSTR-9C
📌 Section 172 of CGST Act, 2017 – Allows CBIC to extend deadlines
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📌 Q9: How can Finodha help businesses with GST compliance?
Answer:
🚀 Finodha offers expert GST solutions, including:
✔️ GST Registration – Register Now
✔️ GST Return Filing – File GSTR-9 & Other Returns
✔️ GST ITC Claims & Refund Assistance – Claim Your GST Refund
✔️ Audit & Compliance Services – Stay 100% GST-Ready
📢 Need expert help with GST annual filing? Talk to Finodha Today
🚀 Q10: How to stay updated on GST changes & compliance requirements?
Answer:
📌 Stay ahead with Finodha’s GST updates!
✔️ Bookmark Finodha GST Compliance Hub
✔️ Subscribe to our newsletter for real-time alerts
✔️ Follow us on LinkedIn & Twitter for GST insights!
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📢 Key Takeaways from Order No. 7/2019 – Central Tax
✅ GSTR-9, GSTR-9A & GSTR-9C filing deadline extended
✅ FY 2017-18 → November 30, 2019
✅ Late filing leads to penalties & compliance risks
✅ Finodha provides expert GST filing & compliance assistance
📢 Missed your GST annual return deadline? 🚀 Act now & consult Finodha today!
🔹 File Your GSTR-9 Now
🔹 Talk to a GST Expert
Download PDF: Order No. 7/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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