Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Order No. 10/2019-Central Tax
New Delhi, the 26th December, 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
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 “31
st January, 2020” shall be substituted.
[F. No. 20/06/09/2019-GST]
Under Secretary to the Government of India
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