Annual return extension allows eligible registered taxpayers to file initial GST-period returns by the revised deadline. The Government exercised its power to remove difficulties and inserted an Explanation to the annual return provision declaring that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, addressing the inability of registered persons (excluding specified categories) to file earlier due to delayed electronic filing system availability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return extension allows eligible registered taxpayers to file initial GST-period returns by the revised deadline.
The Government exercised its power to remove difficulties and inserted an Explanation to the annual return provision declaring that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, addressing the inability of registered persons (excluding specified categories) to file earlier due to delayed electronic filing system availability.
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