Annual return filing deadline extended for the initial GST period; returns must be furnished by the new statutory deadline. An Explanation is inserted after sub-section (2) of Section 44 declaring that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, addressing delays in the electronic return system and extending the statutory filing deadline under Section 44.
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Annual return filing deadline extended for the initial GST period; returns must be furnished by the new statutory deadline.
An Explanation is inserted after sub-section (2) of Section 44 declaring that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, addressing delays in the electronic return system and extending the statutory filing deadline under Section 44.
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