Extension of Annual Return deadlines under GST: deadlines adjusted for initial implementation periods due to technical issues. The Order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020, addressing technical difficulties in electronic filing and applying to registered persons required to file annual returns under sub section (1) of section 44, subject to the sub section's exclusions.
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Extension of Annual Return deadlines under GST: deadlines adjusted for initial implementation periods due to technical issues.
The Order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020, addressing technical difficulties in electronic filing and applying to registered persons required to file annual returns under sub section (1) of section 44, subject to the sub section's exclusions.
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