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<h1>Assam GST Order Extends Annual Return Filing Deadline to June 30, 2019, Due to E-Filing System Delays.</h1> The Assam Goods and Services Tax (Third Removal of Difficulties) Order, 2018, issued on February 28, 2019, addresses challenges in filing annual returns under the Assam Goods and Services Tax Act, 2017. The Order extends the deadline for registered persons to submit their annual returns for the period from July 1, 2017, to March 31, 2018, from March 31, 2019, to June 30, 2019. This extension is due to delays in the operational readiness of the electronic filing system. The Order is effective from December 31, 2018, as authorized by the Governor of Assam.