Annual return filing deadline extended to accommodate delayed electronic system rollout, easing compliance for affected registered taxpayers. The Order amends the Explanation to section 44 of the Chhattisgarh GST Act to substitute the prescribed deadline for furnishing annual returns electronically, extending the date to accommodate delay in making the electronic filing system operational; it applies to registered persons required to file annual returns, excluding Input Service Distributors, certain taxpayers liable under special payment provisions, casual taxable persons and non-resident taxable persons, and is issued under the State's powers to remove difficulties on the Council's recommendation.
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Annual return filing deadline extended to accommodate delayed electronic system rollout, easing compliance for affected registered taxpayers.
The Order amends the Explanation to section 44 of the Chhattisgarh GST Act to substitute the prescribed deadline for furnishing annual returns electronically, extending the date to accommodate delay in making the electronic filing system operational; it applies to registered persons required to file annual returns, excluding Input Service Distributors, certain taxpayers liable under special payment provisions, casual taxable persons and non-resident taxable persons, and is issued under the State's powers to remove difficulties on the Council's recommendation.
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