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        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.

        <h1>Extended Deadline for Punjab GST Annual Returns: File by August 31, 2019, to Address Technical Issues.</h1> The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019 addresses technical issues faced by taxpayers in submitting annual returns electronically for the financial year from July 1, 2017, to March 31, 2018. Under the Punjab Goods and Services Tax Act, 2017, registered persons are required to file these returns by December 31 following the end of the financial year. Due to these difficulties, the deadline for filing has been extended from June 30, 2019, to August 31, 2019. This order, effective from June 28, 2019, aims to alleviate the challenges in complying with the Act's provisions.

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