Annual return deadline extension provides relief for taxpayers unable to electronically file due to technical difficulties. The Order invokes removal-of-difficulties powers to substitute a later deadline in the Explanation to the annual-return provision of the Punjab GST Act, extending the filing cutoff to enable registered persons (with specified exclusions) who could not electronically furnish the annual return due to technical problems to comply for the relevant financial year; the Order is deemed to have come into force on an earlier specified date.
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.
Annual return deadline extension provides relief for taxpayers unable to electronically file due to technical difficulties.
The Order invokes removal-of-difficulties powers to substitute a later deadline in the Explanation to the annual-return provision of the Punjab GST Act, extending the filing cutoff to enable registered persons (with specified exclusions) who could not electronically furnish the annual return due to technical problems to comply for the relevant financial year; the Order is deemed to have come into force on an earlier specified date.
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