Order under section 172 of the HGST Act, 2017 to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the said Act. - 67/GST-2 - Haryana SGST
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Extension of annual GST return filing deadline for GSTR-9 series due to electronic filing system delay, easing compliance burden. Extension of the statutory deadline to furnish annual GST returns in Forms GSTR-9, GSTR-9A and GSTR-9C is ordered under the Governor's powers, substituting a later calendar date for the previously notified due date due to non-availability of the mandated electronic filing system; the extension applies to registered persons required to file annual returns under the Act, excluding specified classes such as Input Service Distributors, persons subject to tax deduction/collection at source, casual taxable persons and non-resident taxable 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.
Extension of annual GST return filing deadline for GSTR-9 series due to electronic filing system delay, easing compliance burden.
Extension of the statutory deadline to furnish annual GST returns in Forms GSTR-9, GSTR-9A and GSTR-9C is ordered under the Governor's powers, substituting a later calendar date for the previously notified due date due to non-availability of the mandated electronic filing system; the extension applies to registered persons required to file annual returns under the Act, excluding specified classes such as Input Service Distributors, persons subject to tax deduction/collection at source, casual taxable persons and non-resident taxable persons.
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