Annual return deadline extended for affected taxpayers due to technical difficulties, altering prescribed filing date. The Order extends the prescribed filing date for the annual return under the West Bengal Goods and Services Tax Act, 2017 due to technical problems that prevented electronic submission for the period 1 July 2017 to 31 March 2018, and amends the Explanation to section 44 by substituting the originally specified date with a later prescribed date to remove the difficulty for affected registered persons.