Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019 - 03/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Order The 1st January, 2019 No. 03/GST-2. WHEREAS, Sub-section (4) of Section 52 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that every operator who collects the amount specified in Sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under Sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month; AND, WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under Sub-section (4) of Section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section; NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Haryana Goods and Services Tax Act, 2017, the Governor of Haryana, on recommendations of the Council, hereby orders that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.