Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
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Extension of annual GST return deadline: due date deferred to allow filings after electronic system delay. The Central Government, using the removal-of-difficulties power, amended the Explanation to the annual-return provision to substitute the earlier due date with a later date for furnishing annual returns electronically for FY 2017-2018, in order to accommodate delays in operationalising the electronic filing system and enable affected registered persons to file required returns and reconciliation statements.
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 GST return deadline: due date deferred to allow filings after electronic system delay.
The Central Government, using the removal-of-difficulties power, amended the Explanation to the annual-return provision to substitute the earlier due date with a later date for furnishing annual returns electronically for FY 2017-2018, in order to accommodate delays in operationalising the electronic filing system and enable affected registered persons to file required returns and reconciliation statements.
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