Extension of annual GST return deadline for affected registered persons due to technical difficulties; filing time is administratively deferred. The Order amends the Explanation to the annual return provision under the Andhra Pradesh GST Act to substitute the previously prescribed filing deadline with a later date, thereby extending time for registered persons required to furnish annual returns electronically due to technical problems that impeded filing for the initial rollout period; exclusions for Input Service Distributors, certain tax-collection cases, casual taxable persons and non-resident taxable persons remain.
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 deadline for affected registered persons due to technical difficulties; filing time is administratively deferred.
The Order amends the Explanation to the annual return provision under the Andhra Pradesh GST Act to substitute the previously prescribed filing deadline with a later date, thereby extending time for registered persons required to furnish annual returns electronically due to technical problems that impeded filing for the initial rollout period; exclusions for Input Service Distributors, certain tax-collection cases, casual taxable persons and non-resident taxable persons remain.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
