UTTARAKHAND GOODS AND SERVICES TAX (SEVENTH REMOVAL OF DIFFICULTIES) ORDER, 2019 - 774/2019/ 3 (120)/XXVII(8)/2019 ON-07 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No.774/2019/3(120)/XXVII(8)/2019 ON-07 Dehradun : Dated: 23 September, 2019 UTTARAKHAND GOODS AND SERVICES TAX (SEVENTH REMOVAL OF DIFFICULTIES) ORDER, 2019 WHEREAS, sub-section (1) of section 44 of the Uttarakhand Goods and Services Tax Act, 2017(Act No. 06 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 1 st July, 2017 to the 31 st March, 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 the provisions of the said section. NOW, THEREFORE, in exercise of the powers conferred by section 172 of the said Act, the Governor, on recommendations of the Council, to remove the difficulties is pleased to make the order to furnish annual return electronically for the period from 1 st July, 2017 to the 31 st March, 2018 for the purposes of sub-section (1) of Section 44 of the said Act on or before 30 th November, 2019. (Amit Singh Negi) Secretary