Annual return deadline extension allows registered taxpayers to file pending GST annual returns after electronic system delay. The Order inserts an Explanation in section 44 declaring that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019, to address delays in the electronic filing system; the Order is issued under section 172 and is deemed effective from 11th December, 2018.
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 deadline extension allows registered taxpayers to file pending GST annual returns after electronic system delay.
The Order inserts an Explanation in section 44 declaring that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019, to address delays in the electronic filing system; the Order is issued under section 172 and is deemed effective from 11th December, 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
