Removal of Difficulty Order
The GST Act gives an opportunity to Government for a period of 3 years from the date of its implementation to make such provisions that are not inconsistent with the provisions of this Act or the rules or regulations made thereunder as may be necessary or expedient for the purpose of removing the difficulty. This opportunity is given via Section 172 of the CGST Act. The section reads a under:
- (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of three years
from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.
Section 44 of the CGST Act prescribes due date of filing GSTR 9/9A/9C. There seems to be a serious lacuna in the provisions of CGST Act as there is no power being conferred to the commissioner for extension of due date. Therefore, technically Government cannot extend due date of 9/9A/9C.
However, the special provision by virtue of section 172, wherein arbitrary power has been conferred to issue “removal of difficulty order” [RODs] to make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder. This seems to be very dangerous provision, as arbitrary power has been conferred.
However, it is worthwhile to note that this section is having sun-set after 3 years [i.e 30/06/2020]. Thereafter, govt. cannot issue such RODs. Consequently no extension is possible thereafter, unless specific power has been conferred to commissioner in Section 44.
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