Extension of annual GST return deadline to accommodate technical difficulties, allowing delayed electronic filing without penalty. The Order extends the prescribed date in the Explanation to the Act's annual return provision, recognising technical difficulties that prevented registered persons from electronically furnishing the annual return for the period 1st July, 2017 to 31st March, 2018, and substitutes '30th June, 2019' with '31st August, 2019' to remove those difficulties.
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 deadline to accommodate technical difficulties, allowing delayed electronic filing without penalty.
The Order extends the prescribed date in the Explanation to the Act's annual return provision, recognising technical difficulties that prevented registered persons from electronically furnishing the annual return for the period 1st July, 2017 to 31st March, 2018, and substitutes "30th June, 2019" with "31st August, 2019" to remove those difficulties.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
