Annual return deadline extension allows affected taxpayers more time to file annual GST returns after technical difficulties. The Order extends the statutory deadline for furnishing annual GST returns electronically for eligible registered persons due to technical problems affecting filings for the transitional period covering 1 July 2017-31 March 2018. It amends the Explanation to the annual-return provision by substituting the earlier prescribed cut-off date with a later date, thereby providing additional time for compliance and removing difficulties arising from electronic filing failures.