Annual return filing deadline extended to late June, easing compliance for specified registered taxpayers due to portal delay. The Order uses the removal-of-difficulties power to substitute a later date in the Explanation to section 44, thereby extending the deadline for furnishing the annual return electronically for the relevant financial year because the electronic filing system was not operational. The extension applies to registered persons generally, excluding Input Service Distributors, persons paying tax under specified provisions, casual taxable persons and non-resident taxable persons.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing deadline extended to late June, easing compliance for specified registered taxpayers due to portal delay.
The Order uses the removal-of-difficulties power to substitute a later date in the Explanation to section 44, thereby extending the deadline for furnishing the annual return electronically for the relevant financial year because the electronic filing system was not operational. The extension applies to registered persons generally, excluding Input Service Distributors, persons paying tax under specified provisions, casual taxable persons and non-resident taxable persons.
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