Extension of annual return deadline for registered persons under GST to address technical filing issues and shift the prescribed due date. Amendment modifies the Explanation to Section 44 to substitute the originally prescribed due date for furnishing the annual return by registered persons (excluding specified categories) as a response to technical problems that prevented electronic filing for the period 1 July, 2017 to 31 March, 2018, and declares the amendment effective from a stipulated earlier date under powers conferred by Section 172 as a Removal of Difficulty Order.
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Extension of annual return deadline for registered persons under GST to address technical filing issues and shift the prescribed due date.
Amendment modifies the Explanation to Section 44 to substitute the originally prescribed due date for furnishing the annual return by registered persons (excluding specified categories) as a response to technical problems that prevented electronic filing for the period 1 July, 2017 to 31 March, 2018, and declares the amendment effective from a stipulated earlier date under powers conferred by Section 172 as a Removal of Difficulty Order.
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