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Removal of Difficulty Order under section 172 regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019 under the HGST Act, 2017 - 78/GST-2 - Haryana SGST
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Extension of annual GST return filing deadline allows delayed submission of annual reconciliation statements for affected taxpayers Extension of the statutory due date for furnishing annual returns and reconciliation statements by substituting the earlier departmental filing deadline with a later date to address technical problems that prevented electronic filing for the specified financial year; the order invokes the Governor's power to remove difficulties and applies to persons required to file annual returns under the Act except specified exclusions.
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 filing deadline allows delayed submission of annual reconciliation statements for affected taxpayers
Extension of the statutory due date for furnishing annual returns and reconciliation statements by substituting the earlier departmental filing deadline with a later date to address technical problems that prevented electronic filing for the specified financial year; the order invokes the Governor's power to remove difficulties and applies to persons required to file annual returns under the Act except specified exclusions.
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