Annual return filing relief extends deadlines for specified GST annual periods due to technical difficulties. The Order substitutes the Explanation to the annual return provision to declare extended filing deadlines for the specified affected annual periods, permitting registered persons who could not furnish the electronically mandated annual return due to technical problems to furnish those returns by the newly prescribed final dates.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing relief extends deadlines for specified GST annual periods due to technical difficulties.
The Order substitutes the Explanation to the annual return provision to declare extended filing deadlines for the specified affected annual periods, permitting registered persons who could not furnish the electronically mandated annual return due to technical problems to furnish those returns by the newly prescribed final dates.
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