Annual return filing deadline under Section 44 extended due to delayed GST electronic system implementation affecting compliance timelines. The Order amends the Explanation to the statutory provision governing the annual return by substituting the previously prescribed date with a later date, invoking the Act's removal-of-difficulties power to postpone the deadline for electronic filing because the electronic system was not yet operational, thereby granting registered persons additional time to furnish the annual return.
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Annual return filing deadline under Section 44 extended due to delayed GST electronic system implementation affecting compliance timelines.
The Order amends the Explanation to the statutory provision governing the annual return by substituting the previously prescribed date with a later date, invoking the Act's removal-of-difficulties power to postpone the deadline for electronic filing because the electronic system was not yet operational, thereby granting registered persons additional time to furnish the annual return.
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