Extension of annual return deadline for registered taxpayers due to delay in electronic filing system under Puducherry GST. The Order substitutes the Explanation to section 44 of the Puducherry GST Act, 2017 by replacing the previously stated deadline with a later date for furnishing the annual return electronically, acknowledging that registered persons (with specified exclusions) could not file the annual return for the period 1st July, 2017 to 31st March, 2018 due to the electronic system's delay. The Order is issued under section 172 and takes effect from the designated effective date to remove difficulties in compliance.
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.
Extension of annual return deadline for registered taxpayers due to delay in electronic filing system under Puducherry GST.
The Order substitutes the Explanation to section 44 of the Puducherry GST Act, 2017 by replacing the previously stated deadline with a later date for furnishing the annual return electronically, acknowledging that registered persons (with specified exclusions) could not file the annual return for the period 1st July, 2017 to 31st March, 2018 due to the electronic system's delay. The Order is issued under section 172 and takes effect from the designated effective date to remove difficulties in compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
