Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019

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..... he 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 .....

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..... 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 (Removal of Difficulties) Order, 2018. 2. In section 44 of the Central Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall b .....

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