Due date extension for annual GST returns allows delayed electronic filing following reported technical difficulties in the portal. Extension of the statutory due date for furnishing annual returns under the Rajasthan Goods and Services Tax regime for the period covering 1 July 2017 to 31 March 2018, substituting the earlier deadline in the Explanation to the provision governing annual returns with a later deadline. The Order invokes the State Government's power to remove difficulties on Council recommendation, addressing electronic filing disruptions caused by technical problems and applies to registered persons required to file annual returns while excluding Input Service Distributors, certain collection agents, casual taxable persons and non-resident taxable persons.