Annual return deadline extended for initial GST transitional period; electronic filing delay justified extension relief. Exercising powers under section 172, the Governor inserted an Explanation into 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; the Order is deemed to have come into force from the stated commencement date to address delays in the electronic filing system and the resulting difficulties in complying with the statutory filing timetable.
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Exercising powers under section 172, the Governor inserted an Explanation into 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; the Order is deemed to have come into force from the stated commencement date to address delays in the electronic filing system and the resulting difficulties in complying with the statutory filing timetable.
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