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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 Explanation to the annual return provision is amended by a Removal of Difficulties Order to substitute the earlier prescribed deadline with a later date for furnishing annual returns in Form GSTR-9, Form GSTR-9A and reconciliation statements in Form GSTR-9C for the impacted financial year, to address delays in making the electronic filing system operational.</description>
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      <description>The Explanation to the annual return provision is amended by a Removal of Difficulties Order to substitute the earlier prescribed deadline with a later date for furnishing annual returns in Form GSTR-9, Form GSTR-9A and reconciliation statements in Form GSTR-9C for the impacted financial year, to address delays in making the electronic filing system operational.</description>
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