Annual return filing deadlines under GST were extended to address technical difficulties in electronic furnishing requirements. The State Government issued a removal of difficulties order under the Tripura State Goods and Services Tax Act, 2017 to address technical problems in furnishing annual returns electronically under section 44. The substituted Explanation extends the filing dates, requiring the annual return for 1 July 2017 to 31 March 2018 to be furnished on or before 31 December 2019, and the annual return for 1 April 2018 to 31 March 2019 to be furnished on or before 31 March 2020.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing deadlines under GST were extended to address technical difficulties in electronic furnishing requirements.
The State Government issued a removal of difficulties order under the Tripura State Goods and Services Tax Act, 2017 to address technical problems in furnishing annual returns electronically under section 44. The substituted Explanation extends the filing dates, requiring the annual return for 1 July 2017 to 31 March 2018 to be furnished on or before 31 December 2019, and the annual return for 1 April 2018 to 31 March 2019 to be furnished on or before 31 March 2020.
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