Rajasthan Govt extends Due Date for filing GST Annual Return till June [Read Order]

The Rajasthan State Government has extended the due date for filing GST Annual Return to 30th June 2019. Further, the State Government has also extended the time limit for availing of credit for the year 2017-18 till the due date for furnishing of the return for the period 19^th March 2019.

An order issued by the State Government on Monday inserted some new words to section 16(4) of the Rajasthan GST Act, 2017 wherein it was said that “Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 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 for furnishing the details under sub-section (1) of said section for the month of March, 2019.”.

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It further added in section 37(3) that “Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”