Extension of annual return due date due to electronic filing delay, adjusting the statutory deadline to alleviate compliance difficulties. The State Government issues a Removal of Difficulties Order amending the annual-return timing provision to substitute the previously prescribed deadline with a later deadline due to delay in making the electronic filing system operational; the amendment changes the Explanation to the annual-return provision and follows council recommendations, while maintaining existing exclusions for input service distributors, special taxpayers, casual and non-resident taxable persons.
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 return due date due to electronic filing delay, adjusting the statutory deadline to alleviate compliance difficulties.
The State Government issues a Removal of Difficulties Order amending the annual-return timing provision to substitute the previously prescribed deadline with a later deadline due to delay in making the electronic filing system operational; the amendment changes the Explanation to the annual-return provision and follows council recommendations, while maintaining existing exclusions for input service distributors, special taxpayers, casual and non-resident taxable persons.
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