Extension of annual GST return deadline to address technical filing difficulties, amending the statutory return deadline for affected taxpayers. Technical problems prevented many registered persons from electronically furnishing the annual return for the period from 1 July 2017 to 31 March 2018; the Governor, using the power to remove difficulties, issued the Bihar Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019, which amends the Explanation to the annual-return provision by substituting the earlier statutory deadline with a later date to allow affected taxpayers additional time to file.
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Provisions expressly mentioned in the judgment/order text.
Extension of annual GST return deadline to address technical filing difficulties, amending the statutory return deadline for affected taxpayers.
Technical problems prevented many registered persons from electronically furnishing the annual return for the period from 1 July 2017 to 31 March 2018; the Governor, using the power to remove difficulties, issued the Bihar Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019, which amends the Explanation to the annual-return provision by substituting the earlier statutory deadline with a later date to allow affected taxpayers additional time to file.
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