Removal of Difficulty Order under section 172 to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/ FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 under the HGST Act, 2017 - 102/GST-2 - Haryana SGST
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Extension of filing deadline for annual GST returns permits delayed submission due to technical issues under removal of difficulty powers. The order uses Removal of Difficulty powers to extend final dates for furnishing annual returns and reconciliation statements in FORM GSTR-9 and FORM GSTR-9C, noting that technical problems prevented registered persons from electronically filing annual returns for the 2017-18 and 2018-19 periods, and thereby adjusts the compliance timeline to allow completion of electronic filing.
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.
Extension of filing deadline for annual GST returns permits delayed submission due to technical issues under removal of difficulty powers.
The order uses Removal of Difficulty powers to extend final dates for furnishing annual returns and reconciliation statements in FORM GSTR-9 and FORM GSTR-9C, noting that technical problems prevented registered persons from electronically filing annual returns for the 2017-18 and 2018-19 periods, and thereby adjusts the compliance timeline to allow completion of electronic filing.
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