Annual return deadline extension under GST allows registered taxpayers later filing due to technical difficulties. Extension of the filing deadline for the annual return under section 44 is provided to address technical problems preventing electronic submission by registered persons (excluding specified categories). The Order amends the Explanation to section 44 by substituting the earlier final filing date with a later date, thereby administratively extending the period for compliance with the electronic annual return requirement for the affected period.
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.
Annual return deadline extension under GST allows registered taxpayers later filing due to technical difficulties.
Extension of the filing deadline for the annual return under section 44 is provided to address technical problems preventing electronic submission by registered persons (excluding specified categories). The Order amends the Explanation to section 44 by substituting the earlier final filing date with a later date, thereby administratively extending the period for compliance with the electronic annual return requirement for the affected period.
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