WHEREAS, sub-section (1) of section 44 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) 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, the electronic system to be developed is at the advanced stage and is likely to be made operational by the 31st January, 2019 as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) 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 said Act, the Governor of Haryana, on recommendations of the Council, hereby orders that in the Haryana Government, Excise and Taxation Department, Order No.01/GST-2, dated the 1st January, 2019, for the existing figures, letters and word "30th June, 2019", the figures, letters and word "31st August, 2019" shall be substituted.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.