Removal of difficulties order for extension of filing of Annual Returns and Audit Report

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Order No. 7/2019-Central Tax
New Delhi, the 26th August, 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 taxpayers as a result whereof, the said annual
return for the period from the 1st July, 2017 to the 31st 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
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”, the figures, letters and word “30th
November, 2019” shall be substituted.

(Ruchi Bisht)
Under Secretary to the Government of India