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    <title>Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.</title>
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    <description>The Central Government, using the removal-of-difficulties power, amended the Explanation to the annual-return provision to substitute the earlier due date with a later date for furnishing annual returns electronically for FY 2017-2018, in order to accommodate delays in operationalising the electronic filing system and enable affected registered persons to file required returns and reconciliation statements.</description>
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      <title>Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.</title>
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      <description>The Central Government, using the removal-of-difficulties power, amended the Explanation to the annual-return provision to substitute the earlier due date with a later date for furnishing annual returns electronically for FY 2017-2018, in order to accommodate delays in operationalising the electronic filing system and enable affected registered persons to file required returns and reconciliation statements.</description>
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