Removal of difficulty order under section 172 of HGST Act, 2017 regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
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Annual return filing extension under Section 172 allows postponed submission of FY 2017 18 annual returns. Because the electronic system for furnishing annual returns for 1 July 2017 to 31 March 2018 was not operational and difficulties arose, the Governor of Haryana, under the removal of difficulty provision, ordered an extension of the due date for filing annual returns (GSTR-9, GSTR-9A and GSTR-9C) for that period to a later prescribed date to permit electronic submission.
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.
Annual return filing extension under Section 172 allows postponed submission of FY 2017 18 annual returns.
Because the electronic system for furnishing annual returns for 1 July 2017 to 31 March 2018 was not operational and difficulties arose, the Governor of Haryana, under the removal of difficulty provision, ordered an extension of the due date for filing annual returns (GSTR-9, GSTR-9A and GSTR-9C) for that period to a later prescribed date to permit electronic submission.
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