Annual return deadline extended for affected GST period to accommodate electronic filing system delays by government order. The Order declares that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, inserting an Explanation into section 44 to extend the statutory filing timeline because the electronic return system was not yet operational, and it is deemed to have come into force 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 extended for affected GST period to accommodate electronic filing system delays by government order.
The Order declares that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, inserting an Explanation into section 44 to extend the statutory filing timeline because the electronic return system was not yet operational, and it is deemed to have come into force from 11th December, 2018.
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