Extension of annual return filing deadline permits filing for the initial GST period due to electronic filing system readiness delay. The Order inserts an Explanation in the annual-return provision by way of a Removal of Difficulties Order, declaring an alternative filing deadline for the initial GST period because the electronic filing system was not yet operational and difficulties arose in complying with the statutory annual-return timeline; it applies to registered persons ordinarily required to file annual returns while recognizing statutory exclusions.