Extension of annual return deadline under AP GST: Explanation to Section 44 amended to permit later electronic filing. The Order uses powers under section 172 to amend the Explanation to Section 44 of the Andhra Pradesh GST Act to substitute the previously specified due date with a later date, thereby extending the deadline for furnishing the annual return to address delays in the electronic filing system and enabling registered persons (except specified excluded categories) to file the annual return for the affected period.
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Provisions expressly mentioned in the judgment/order text.
Extension of annual return deadline under AP GST: Explanation to Section 44 amended to permit later electronic filing.
The Order uses powers under section 172 to amend the Explanation to Section 44 of the Andhra Pradesh GST Act to substitute the previously specified due date with a later date, thereby extending the deadline for furnishing the annual return to address delays in the electronic filing system and enabling registered persons (except specified excluded categories) to file the annual return for the affected period.
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