Annual return deadline extension allows delayed electronic filing for registered taxpayers due to technical filing difficulties. Extends the deadline in the Explanation to section 44 of the Assam GST Act for electronic filing of the annual return, substituting the earlier stated date with a later date to address technical problems that prevented registered persons (other than Input Service Distributors, persons paying tax under sections 51 or 52, casual taxable persons and non resident taxable persons) from furnishing the annual return for the period 1 July 2017 to 31 March 2018; enacted under section 172 as a Removal of Difficulties Order and given retrospective effect.
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Annual return deadline extension allows delayed electronic filing for registered taxpayers due to technical filing difficulties.
Extends the deadline in the Explanation to section 44 of the Assam GST Act for electronic filing of the annual return, substituting the earlier stated date with a later date to address technical problems that prevented registered persons (other than Input Service Distributors, persons paying tax under sections 51 or 52, casual taxable persons and non resident taxable persons) from furnishing the annual return for the period 1 July 2017 to 31 March 2018; enacted under section 172 as a Removal of Difficulties Order and given retrospective effect.
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