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Ataf Nagar, the24th December 2018
ORDER
No. 1/2018-State Tax
No. F-10-64/20l8lCTlY(107).-WHEREAS, sub-section(1) of section 44 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an lnput 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 thifty-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 (l) ofsection 44 ofthe said Act, the electronic system to be developed is at the advanced stage and is likely to be made operational by the 31st January,2019 as a result whereof, the said annual return for the period from the lst July, 2017 to the 31st March,2018 could not be furnished by the registered persons, as referred to in the said sub-section (l) and because ofthat, certain difficulties have arisen in giving effect to the provisions ofthe said section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Chhattisgarh Goods and Services Tax Act, 2017,the State 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 Chhattisgarh Goods and Services Tax (Removal of Diffi culties) Order, 20 I 8.
2. In section 44 of the Chhattisgarh Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall be inserted, namely:-
"Explanation.-For the purposes of this section, it is hereby declared that the annual return for the period ffom the I't July, 2017 to the 3 1't March, 20 I 8 shall be furnished on or before the 3 1 't March, 2O1g .' .
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.