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        Case ID :
        GST - States

        Gujarat Goods and Services Tax (Third Removal of Difficulties) Order, 2018 - Order No. 03/2018-State Tax - Gujarat SGST

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        Annual return filing deadline extended to 30th June 2019 for specified GST filings due to delayed electronic filing system. The Gujarat Removal of Difficulties Order extends the due date for furnishing the annual return electronically for the period 1 July 2017 to 31 March 2018, recognizing that the electronic filing system is not yet operational and substituting the previously specified due date in the statute with a later calendar date to relieve difficulties faced by registered persons.
                          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 filing deadline extended to 30th June 2019 for specified GST filings due to delayed electronic filing system.

                                The Gujarat Removal of Difficulties Order extends the due date for furnishing the annual return electronically for the period 1 July 2017 to 31 March 2018, recognizing that the electronic filing system is not yet operational and substituting the previously specified due date in the statute with a later calendar date to relieve difficulties faced by registered persons.


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