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AtalNagar, the 27th August 2019
No. F-10-33 l2Olg/CTN (77).- Whereas, sub-section (l) of Section 44 of the Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 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 5l or Section 52, a caiual taxible 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 ( I ) 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 lst July, 2017 to the 31st March, 20i8 could not be furnished by the registered persons, as referred to in the said sub-section (l) 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 Chhattisgarh Goods and Services Tax Act, 2017, the State Government, on recommendations of the Council, hereby makes the following Order, to remove the difiiculties, namely:-
1. Short title.-This Order may be called the Chhattisgarh Goods and Services Tax (Seventh Removal of Difficulties) Order, 20 I 9.
2. In Section 44 of the Chhattisgmh Goods and Services Tax Act, 2017, n the Explanation, for the figures, letters and word "3lst August, 2Ol9', the figures, letters and word "30th November,2019" shall be substituted.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.