04 Removal of Difficulyies Order 2019 Order No. F A 3-44-2019-1-V (04) Bhopal Dated 06-02-2020

a ft ser cis fen on aaa 2. aura, fete 6 weal 2020 ~ aeayeer are aie Sar ae (@Parsat aT Pree) see, 2019 “atauder ara ate Sar ae Hea, 2017 (an 19 a 2017) (fret Sa Hee A seh wed se waar wet vere) hi ore 44 AT suee (1) A ae suai & fH gaye Bar aw, UAT 51 BT UT 52. Heh we aT Gert aed are caries, aera ects caf a xPart aods car & Gea vate cSredie cals veda fade at a fire stage wo & tS oer ah Of a wt fata Gf are, WO facia at & aa & wna set ard seat Sax at ur see ws wa aide feat vega we; 30k se HOB A oa 44 HM soera (1) A sem fafee weds facta at & few sdacian so a aifie, fat vega aga & vata A wear at pa aaetch airedrpa carat apr qerg, vow 8 31 ard, 2018 aw A areraie & few sa ait frat vega aét A or wh Batt fee aor sw ont & sudel ar wand aw F afacr wfseasa sclet eS & | 96 FeTTeT Wea, fete 6 weal 2020 yea efrat ar var ard ge ohwa ft fmket ot afseagal at ay art a fee fratetad ser Hy 3, HAL :-- 1 Sita ara—sar ander a Ss arr Heuser are ste Bar ae (wRSersat a ay HAT, alore, fest 6 jraxt 2020 a Sea HAH WH-G-3-44-2019-1-TT (04), feat 6 Hak 2020 HT sitoil sryare Wout G wile Bhopal, the 6th February 2020 THE MADHYA PADESH GOODS AND SERVICE TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 Order No. F A 3-44/2019/1/ V(04) WHEREAS, sub-section (1) of section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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 51 or section 52, a casual taxable 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 (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayersas a result whereof, the said annual return for the period from the 1° July, 2017 to the 31% March, 201 8andfor the period from 1* April, 2018 to the 31° March, 2019 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section. HATES wos, feat 6 weaxt 2020 96 (1) NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Madhya Pradesh Goods and Services Tax Act, 2017, the State Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-— 1. Short title—This Order may be called the Madhya Pradesh Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019. , 2. For the Explanation in section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely: — “Explanation.- For the purposes of this section, it is hereby declared that theannual return for the period from the 1“July, 2017 to the 31*March, 2018 shall be furnished onor before the 31 December, 2019 and theannual return for the period from the 1° April, 2018 to the 31*March, 2019 shall be furnished onor before the 31*March, 2020... By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.