Central Goods and Services Tax (Removal of Difficulties) Order, 2018

The Central Government has issued 2nd, 3rd and 4th CGST Removal of Difficulties Orders dated 31st December 2018.

Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018

Proviso to sub-section (4) of Section 16 and sub-section (3) of Section 37 of the CGST Act, 2017 has been added. The financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers faced difficulties in giving effects to the provisions of sub-section (4) of section 16 and sub-section (3) of section 37.

The sub-section (4) of Section 16 of the Act provided that a registered person shall not be entitled to take the input tax credit in respect of any invoice or debit note for the supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: –
“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.”.

Sub-section (3) of Section 37 of the Act contained a proviso which provided that no rectification of error or omission in respect of the details furnished under sub-section (1) of Section 37 shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return. After this existing proviso, the following proviso shall be inserted, namely: ––
“Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under sub-section (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018
Explanation to Section 44(2) as added by Central Goods and Services Tax (Removal of Difficulties) Order, 2018 dated 11^th December, 2018 read as:

“Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”

By this order “31st March, 2019” will be substituted by “30th June, 2019” providing extension for filing the same.

Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018
As per Section 52(4) of the Central Goods and Services Tax Act, 2017, E- commerce operators are required to shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month. Following Explanation shall be inserted, namely:
“Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.”

Click here for the order.