Annual return extension allows delayed electronic filing for affected registered taxpayers following technical failures in the GST portal. The Order substitutes the Explanation to section 44 of the Bihar GST Act, 2017 to change the due date for furnishing the annual return electronically for registered persons (with specified exclusions) for the period 1 July 2017 to 31 March 2018, in order to address technical problems that prevented timely filing and to remove the resulting difficulty under section 172.
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Annual return extension allows delayed electronic filing for affected registered taxpayers following technical failures in the GST portal.
The Order substitutes the Explanation to section 44 of the Bihar GST Act, 2017 to change the due date for furnishing the annual return electronically for registered persons (with specified exclusions) for the period 1 July 2017 to 31 March 2018, in order to address technical problems that prevented timely filing and to remove the resulting difficulty under section 172.
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