[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Order No. 3/2018-Central Tax
New Delhi, the 31st December, 2018
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, through the electronic system to be developed is
at the advanced stage, it may likely to take some more time for being made
operational 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
(Third Removal of Difficulties) Order, 2018.
2. In section 44 of the Central Goods and Services Tax Act, 2017, in the
Explanation, for the figures, letters and word “31st March, 2019”, the figures,
letters and word “30th June, 2019” shall be substituted.
[F.No.20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India