Annual return filing deadline extended for the initial GST period due to delayed electronic system readiness The Order addresses the filing timeline for annual returns under section 44 of the Tripura State Goods and Services Tax Act, 2017. Because the electronic filing system was still being developed, the annual return for the period from 1 July 2017 to 31 March 2018 could not be furnished within the ordinary timeline. An Explanation inserted after section 44(2) provides that the annual return for this period must be furnished electronically on or before 31 March 2019.
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 filing deadline extended for the initial GST period due to delayed electronic system readiness
The Order addresses the filing timeline for annual returns under section 44 of the Tripura State Goods and Services Tax Act, 2017. Because the electronic filing system was still being developed, the annual return for the period from 1 July 2017 to 31 March 2018 could not be furnished within the ordinary timeline. An Explanation inserted after section 44(2) provides that the annual return for this period must be furnished electronically on or before 31 March 2019.
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 
