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        Case ID :
        GST - States

        Goa Goods and Services Tax (Removal of Difficulties) Order, 2018 - Order No. 01/2018-State Tax - Goa SGST

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        Annual return deadline extended for affected registered persons due to delayed electronic filing system, permitting later submission. The Order inserts an Explanation after sub-section (2) of section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019 to address the delayed availability of the electronic filing system, providing administrative relief to registered persons required to file annually under section 44(1).
                          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 deadline extended for affected registered persons due to delayed electronic filing system, permitting later submission.

                                The Order inserts an Explanation after sub-section (2) of section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019 to address the delayed availability of the electronic filing system, providing administrative relief to registered persons required to file annually under section 44(1).


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