Goods and Service Tax Updates

• The Central Government vide Order No. 1/2018-Central Tax dated 11th December, 2018 has extended the due date of filing annual return (Form GSTR-9 )for the period (1st July, 2017 to the 31st March, 2018) to 31st March, 2019 as the technical utility for filing at online portal of the same is not available and expected to be available for the taxpayer by 31st Jan, 2019 only

[Order No. 1/2018-Central Tax dated 11th December, 2018]

Comment: Given order is passed under Section 172 which provides Govt. a power to issue order to make provision not inconsistent with the provisions of this Act for the purpose of removing any difficulty arising to give effect to any provisions of the Act and the said order has to be approved by Parliament when it is in session.