Annual return filing deadline extended due to electronic filing delay; new due date specified with retrospective effect. The Order extends the due date for furnishing the Annual Return by substituting the earlier prescribed date with a later date for registered persons required to file under the Assam Goods and Services Tax Act, 2017 due to non-availability of the electronic filing system, and declares the Order to be effective retrospectively from the end of December 2018.
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Annual return filing deadline extended due to electronic filing delay; new due date specified with retrospective effect.
The Order extends the due date for furnishing the Annual Return by substituting the earlier prescribed date with a later date for registered persons required to file under the Assam Goods and Services Tax Act, 2017 due to non-availability of the electronic filing system, and declares the Order to be effective retrospectively from the end of December 2018.
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