Annual return filing deadline extended for affected GST taxpayers until the electronic filing system is operational at end of March. The Order inserts an Explanation in Section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before the last day of March following operationalisation of the electronic filing system, providing a targeted extension to address difficulties caused by delay in making the electronic system available to registered persons (subject to the statutory exclusions).
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 affected GST taxpayers until the electronic filing system is operational at end of March.
The Order inserts an Explanation in Section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before the last day of March following operationalisation of the electronic filing system, providing a targeted extension to address difficulties caused by delay in making the electronic system available to registered persons (subject to the statutory exclusions).
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