Annual return filing deadline extended to accommodate delayed GST electronic system, substituting the prescribed due date and making it effective. Exercising powers under section 172 to remove difficulties, the Order amends the Explanation to section 44 of the Delhi GST Act by substituting the previously prescribed due date for furnishing the annual return electronically with a later prescribed date to accommodate delays in the electronic filing system; the amendment is made operative from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing deadline extended to accommodate delayed GST electronic system, substituting the prescribed due date and making it effective.
Exercising powers under section 172 to remove difficulties, the Order amends the Explanation to section 44 of the Delhi GST Act by substituting the previously prescribed due date for furnishing the annual return electronically with a later prescribed date to accommodate delays in the electronic filing system; the amendment is made operative from the stated commencement date.
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