TaxTMI 
TaxTMI 
2024 (10) TMI 1808
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....ual returns which may include self certified reconciliation statement reconciling the value of supplies declared in the returns filed for the financial year with the audited annual financial statement for every financial year electronically under the provisions of Rule 80 of the CGST Rules, 2017. Annual returns are to be furnished for every financial year as specified under Section 44 electronically in form GSTR-9 on or before 31st day of December following the end of such financial year through the common portal. For the financial year 2018-19 the due date for filing the annual return under the Rule 80 of the CGST Rules, 2017 was 31.12.2019. However, the aforesaid due date was subsequently extended up to 31.12.2020. 4. Section 168A of the CGST Act, 2017 was brought into statute which permitted the Government to extend the time limits under special circumstances and it provides that notwithstanding anything contained in the CGST Act, 2017, the Government may on the recommendations of the GST Council by notification extend the time limit specified in or prescribed under the Act in respect of actions which cannot be completed due to "force majeure" conditions. 5. It is also nec....
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.... financial year concerned. In view of the decisions taken by the GST Council as well as the subsequent notifications issued by the Department of Finance, Government of India, the due date for the financial years 2017-18, 2018-19, 2019-20 have been extended by invoking Section 168A of the CGST Act so that the Department may initiate proceedings required to be undertaken under Section 73 of the CGST/AGST Act, 2017, which could not be undertaken because of Covid-19 Pandemic situation. Covid-19 Pandemic situation was taken as a ground for invoking the "force majeure" condition under Section 168A of the CGST Act, 2017. 9. Learned counsel for the petitioner submits that the due date of filing of annual return of the financial year 2018-19 was extended upto 31.12.2020 and therefore, the last date of issuance of show-cause notice under Section 73(2) expires on 30.09.2023 and that the last date of issuance of order under Section 73 (10) of the CGST Act, 2017 for the financial year 2018-19 expires on 31.12.2023. However, vide Notification No.09/2023 and 56/2023 the aforesaid limitation has been extended upto 30.04.2024. 10. Pursuant to the extension of the limitations, the respondent n....
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....he impugned Notification No.09/2023-Central Tax dated 31.03.2023 as well as Notification No.56/2023 dated 28.12.2023. 13. The petitioner, therefore, has prayed for setting aside both the Notifications No.09/2023-Central Tax dated 31.03.2023 as well as 56/2023 dated 28.12.2023 and the show-cause notice issued under C. No.V(15)11/SCN-SB/II-D/ACGII/ 2024/239 dated 29.01.2024 passed by the respondent No.5/ Department against the writ petitioner. 14. This Court permitted the respondents to complete their instructions and address the Court on the grievances raised. The Court also passed interim orders which were extended from time to time. 15. The respondents upon due instructions submitted before the Court that the matter was under consideration at the highest level in the Government and some decision in this respect was likely to be arrived upon and therefore, sought for further time. 16. Subsequently, on 09.09.2024 the learned Standing Counsel, CGST informed the Court that the GST Council has already taken a decision in its meeting held on 09.09.2024 that certain amendments are required to be made in to the CGST as well as AGST Act. The learned Standing Counsel had also in....
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....9, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under Section 39 which is filed upto the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or Court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under Section 39,- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancelation o....