Section No. 172 - Removal of difficulties || GstIndiaPathway

Section No. 172 - Removal of difficulties

Notification - Number and Date	Brief Details	Amended	Superseded	Remark, If any
01/2017 ROD - Central Tax 13.10.2017	The CGST (Removal of Difficulties) Order No.01/2017-Central Tax, dated 13.10.2017 It was issued to remove the difficulties in respect of provision of Section 10 of the CGST Act, 2017.		Superceded vide CGST (Removal of Difficulties) Order No. 01/2019-Central Tax, dated 01.02.2019.
01/2018 ROD - Central Tax 11.12.2018	The CGST (Removal of Difficulties) Order No. 1/2018-Central Tax, dated 11/12/2018. It was issued to remove the difficulties in respect of provision of section 44 of the CGST Act, 2017 so as to extend the date of filing of Annual Return in FORM GSTR -9, 9A and 9C for the year 2017-18 till 31.06.2019.	As amended vide the CGST (Third Removal of Difficulties) Order No. 3/2018-Central Tax, dated 31.12.2018.		It pertains to section 44 of the CGST Act, 2017.
2/2018 ROD - Central Tax 31.12.2018	It inserts a proviso in the sub-section (4) of Section 16 of the CGST Act, 2017, thereby allowing input credit in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date			It pertains to section 16 of the CGST Act, 2017.
04/2018 ROD - Central Tax 31.12.2018	It inserted an explanation to the Sub-section (4) of Section 52 of the CGST Act, 2017 providing that due date for furnishing the statement under this sub-section for the months of October, November and December, 2018 shall be the 31st January, 2019.	As amended vide The CGST (Second Removal of Difficulties) Order No. 02/2019-Central Tax, dated 01.02.2019.		It pertains to section 52 of the CGST Act, 2017.
01/2019 ROD - Central Tax 01.02.2019	It was issued to remove the difficulties in respect of provision of section 10 of the CGST Act, 2017. It also superceded the CGST (Removal of Difficulties) Order No. 01/2017-Central Tax, dated 13.10.2017.			It pertains to section 10 of the CGST Act, 2017.
03/2019 ROD - Central Tax 08.03.2019	It clarifies that the provisions of clause (c) of Section 31(3) of the CGST Act, 2017 shall apply to a person paying tax under Notification No. 2/2019-Central Tax (Rate), dated 07.03.2019.			It pertains to section 31(3) of the CGST Act, 2017.
05/2019 ROD - GST 23.04.2019	It seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.			The CGST (Fifth Removal of Difficulties) Order It pertains to Section 30 of the CGST Act, 2017.
06/2019 ROD - Central Tax 28.06.2019	It allows filing of Annual Return for the period from 01.07.2017 to 31.03.2018 till 31.08.2019 for all registered persons other than Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person.			The CGST (Removal of Difficulties) Order. It pertains to section 44 of the CGST Act, 2017.