Annual return filing deadline extended to accommodate electronic filing difficulties for affected registered persons. The Order amends the Explanation to the statutory annual-return provision by substituting the previously specified cutoff date with a later date to accommodate registered persons who could not furnish the annual return electronically for the period 1 July, 2017 to 31 March, 2018 due to technical problems, applying to those ordinarily required to file electronically and excluding categories already excluded by the provision.
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 accommodate electronic filing difficulties for affected registered persons.
The Order amends the Explanation to the statutory annual-return provision by substituting the previously specified cutoff date with a later date to accommodate registered persons who could not furnish the annual return electronically for the period 1 July, 2017 to 31 March, 2018 due to technical problems, applying to those ordinarily required to file electronically and excluding categories already excluded by the provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.