Extension of annual return filing deadline: Commissioner may extend time on council recommendation by notification; State/UT extensions deemed central. The amendment authorises the Commissioner to extend the time limit for furnishing annual returns for specified classes of registered persons on the ... Summary
Extension of annual return filing deadline: Commissioner may extend time on council recommendation by notification; State/UT extensions deemed central.
The amendment authorises the Commissioner to extend the time limit for furnishing annual returns for specified classes of registered persons on the Council's recommendation and with reasons recorded in writing, by notification; extensions notified by State or Union Territory tax Commissioners are to be deemed notified by the central Commissioner.
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