Annual GST return filing deadline extended to accommodate technical difficulties, permitting delayed submission without penalty. Extension of the statutory annual return filing deadline for certain registered taxpayers under the Tamil Nadu Goods and Services Tax framework to address technical impediments in electronic submission. The obligation to furnish the annual return electronically, which applies to every registered person except Input Service Distributors, persons paying tax under designated sections, casual taxable persons and non-resident taxable persons, is affected by technical issues that prevented filing for the period from 1 July 2017 to 31 March 2018; the Order amends the Explanation to substitute the earlier prescribed filing date with a later date to permit completion of the electronic annual return for the specified period.