GST Notifications and Order Issued for Implementation Decisions of 38th GST Council Meeting on 18 December 2019

· Sec.44 of CGST Act 2017 - Annual Return

[GST Order No. 10/2019-Central Tax Dated 26th December, 2019]

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 (Tenth 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 December, 2019", the figures, letters and word "31st January, 2020" shall be substituted.

F. No. 20/06/09/2019-GST

Other Notifications

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.	74/2019-Central Tax dated 26-12-2019
Seeks to carry out changes in the CGST Rules, 2017.	75/2019-Central Tax dated 26-12-2019
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.	76/2019-Central Tax dated 26-12-2019
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019	77/2019-Central Tax dated 26-12-2019
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.	78/2019-Central Tax dated 26-12-2019