Extension of annual return deadline: Commissioner empowered to notify time extensions for specified registered persons' returns. The amendment empowers the Commissioner to, on Council recommendation and for reasons recorded in writing, by notification extend the time limit for furnishing the annual return and reconciliation statement for specified classes of registered persons, and deems extensions notified by the Commissioner of State Tax or the Commissioner of Union Territory Tax to be notified by the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of annual return deadline: Commissioner empowered to notify time extensions for specified registered persons' returns.
The amendment empowers the Commissioner to, on Council recommendation and for reasons recorded in writing, by notification extend the time limit for furnishing the annual return and reconciliation statement for specified classes of registered persons, and deems extensions notified by the Commissioner of State Tax or the Commissioner of Union Territory Tax to be notified by the Commissioner.
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