Extension of annual GST return filing deadline to a later date due to electronic filing system delays affecting eligible registrants. The Order substitutes the Explanation to section 44 of the Bihar GST Act to extend the prescribed date for furnishing the annual return-addressing inability to file the annual return for the period 1 July 2017 to 31 March 2018 due to the electronic filing system not being operational-and takes effect from 31 December 2018 under the Governor's power in section 172.
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Extension of annual GST return filing deadline to a later date due to electronic filing system delays affecting eligible registrants.
The Order substitutes the Explanation to section 44 of the Bihar GST Act to extend the prescribed date for furnishing the annual return-addressing inability to file the annual return for the period 1 July 2017 to 31 March 2018 due to the electronic filing system not being operational-and takes effect from 31 December 2018 under the Governor's power in section 172.
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