Removal of Difficulty Order under section 172 to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/ FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 under the HGST Act, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ARTMENT Order The 26th November, 2019 No.102/GST-2.-WHEREAS, sub-section (1) of section 44 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that every registered person, other than an Input Service Distributor, a person paying tax under sections 51 or 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year elect....