18 Difficulties Order 2019 Order No. F- A -3-02-2020-1-V - (18) Bhopal Dated 20-03-2020

34 aaase www.govtpressmp.nic.in 4 a Sea cis fear a Wem Zz. after at fart Tada, aeay yaa, Wore are, fete 20 Ard 2020 eae We sit Gar at (afateal ar Freer) aes, 2019 2017) (fara sa ates A seh ea se ature Her var 2) at ag 44 St suet (1) Hae ssf ¢ fee erqe a RR rete Caring mate were fara ad & ford ectagiire wo a ta wes sik fifa 8, ot fafea ot om, Ue fata ak se afta at amt 44 at soe (1) A aen fifes vets fads ad & fo geagite wa a afte foarcit Ta Se & WA F accel at ge dedicat sfoweal ar GT HON VE tel @, faa woeaey sh ANT (1) S:, TS, UT GR, Hea Ae sik Bat ae aifesars, 2017 (HAH 19 HL 2017) al IT 172 ERI ved iat al Wan aad BU Uftag at fee nw, afore at qe ae & fed Fefatad aren wedi tart :— 1. faa ATE. se ares ar GRE A AeaNeR THe sik Gal ax (Hloaeal Hl | HoT, THAT) see, 2019 F. 2, FAS Are sik Aer aH alas, 2017 Hl an 44S EaSHe FW, ‘31 feday, 2019" sal sik wee & IMA afefa par frat, srafsa. 256 Tear ws, fet 20 Ard 2020 wre, feat 20 Ard 2020 SI &. WATE BH UIT AT A aM sea, afeta gare fret, scaraa. Bhopal, the 20th March 2020 THE MADHYA PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 Ordere No. F A-3-02-2020-1-V(18).—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 taxpayers as a result whereof, the said annual return for the period from the 1* July, 2017 to the 31* March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of the that, certain difficulties have arisen in giving effect to the provisions of the said section. 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 Ordere may be called the Madhya Pradesh Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019. 2. In section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31 December, 2019”, the figures, letters and word "31* January, 2020" shall be substituted. By order and in the name of the Governor of Madhya Pradesh, ADITI KUMAR TRIPATHI, Dy. Secy.