Annual return extension for registered persons under GST: deadline moved to allow electronic filing after technical difficulties. The Order amends the Explanation to section 44 of the West Bengal GST Act to extend the prescribed deadline for furnishing the annual return, invoked under section 172 to remove difficulties caused by technical problems, thereby permitting registered persons who could not file electronically for the affected period to submit the annual return by the substituted later date.
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Annual return extension for registered persons under GST: deadline moved to allow electronic filing after technical difficulties.
The Order amends the Explanation to section 44 of the West Bengal GST Act to extend the prescribed deadline for furnishing the annual return, invoked under section 172 to remove difficulties caused by technical problems, thereby permitting registered persons who could not file electronically for the affected period to submit the annual return by the substituted later date.
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