Annual return deadline extension granted for registered taxpayers to remedy technical filing difficulties and enable electronic compliance. Extension of the statutory deadline in the Explanation to section 44 of the Tamil Nadu GST Act is provided to remedy technical problems that prevented certain registered persons (excluding specified categories) from electronically furnishing the annual return for the relevant period; the Governor, under section 172, substitutes the earlier cut-off date with a later one to enable compliance.
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension granted for registered taxpayers to remedy technical filing difficulties and enable electronic compliance.
Extension of the statutory deadline in the Explanation to section 44 of the Tamil Nadu GST Act is provided to remedy technical problems that prevented certain registered persons (excluding specified categories) from electronically furnishing the annual return for the relevant period; the Governor, under section 172, substitutes the earlier cut-off date with a later one to enable compliance.
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