Extension of annual GST return filing deadline granted due to inoperative electronic filing system, providing administrative relief. Extension of the statutory timeline for furnishing the annual return under section 44 of the Meghalaya Goods and Services Tax Act, 2017 due to the electronic return system not being operational, and substitution in the Explanation to section 44 to provide a later date for filing, issued under section 172 as a Removal of Difficulties Order.
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Provisions expressly mentioned in the judgment/order text.
Extension of annual GST return filing deadline granted due to inoperative electronic filing system, providing administrative relief.
Extension of the statutory timeline for furnishing the annual return under section 44 of the Meghalaya Goods and Services Tax Act, 2017 due to the electronic return system not being operational, and substitution in the Explanation to section 44 to provide a later date for filing, issued under section 172 as a Removal of Difficulties Order.
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