Removal of Difficulties Order issued to 37th GST Council

 

Removal of Difficulties Order issued to 37th GST Council regarding GST Appellate Tribunal

 

Central Tax Order No 59 of 2019 dt 26th November, 2019 under GST

Order no 59/2019 Central Tax date on 26th November, 2019, GST

Removal of Difficulties Order issued to implement the decision of 37th GST Council regarding GST Appellate Tribunal.

The extract of GST Order No. 59/2019- Central Tax is given below

Order No. 59/2019- Central Tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] 

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs 

 

Order No. 09 /2019-Central Tax 

 

New Delhi, the 03rd December, 2019 

 

S.O.(E).––WHEREAS, sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal;

 

AND WHEREAS, sub-section (3) of section 112 of the said Act provides that the Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order;

 

AND WHEREAS, section 109 of the said Act provides for the constitution of the Goods and Services Tax Appellate Tribunal and Benches thereof;

 

AND WHEREAS, for the purpose of filing the appeal or application as referred to in sub-section (1) or sub-section (3) of section 112 of the said Act, as the case may be, the Appellate Tribunal and its Benches are yet to be constituted in many States and Union territories under section 109 of the said Act as a result whereof, the said appeal or application could not be filed within the time limit specified in the said sub-sections, and because of 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 Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:––

 

  1. Short title.––This Order may be called the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.

 

  1. For the removal of difficulties, it is hereby clarified that for the purpose of calculating,-

 

(a)                the “three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal” in sub-section (1) of section 112, the start of the three months period shall be considered to be the later of the following dates:-

 

(i)     date of communication of order; or

 

(ii)   the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office;

 

(b)               the “six months from the date on which the said order has been passed” in sub-section (3) of section 112, the start of the six months period shall be considered to be the later of the following dates:-

 

(i)     date of communication of order; or

 

(ii)     the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office. 

 

[F. No. 20/06/07/2019-GST]

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Difference between SGST and CENVAT

Difference between SGST and Central Excise Tax

Re-registration of GST, Goods and Service Tax.

 Cancellation of registration of GST

How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

Import under EPCG after GST

GST on imports by EOUs and SEZs

Changes of operation of SEZ

Power to collect statistics, Section 151 of CGST Act, 2017              

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017

Meaning of GST Practitioner

Term Revenue neutral rate (RNR) under GST 

Term Revocation of cancellation of registration under GST 

What is returns mechanism under GST 

Revised Threshold limit under GST

How to import goods?

Pre-Import Procedure

Export Procedures and Documentation

Why Prohibition to import goods
How to overcome the credit risk in an export business?

How important Packing in export trade ?

How to Choose a product for export business

How to send export samples to foreign buyer? Tips to send samples to foreign buyer

Export marketing : How to get order

Disadvantages of Letter of credit (LC) for Exporter

Commercial risks and solutions under Export Business 

 Political risks in International Trade 

Risks arising out of foreign laws in Import Export Business  

Cargo risks under Imports and Exports    

Types of Policies to cover credit risks in Import Export Trade

 

  


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers