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        Case ID :
        GST - States

        Odisha Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 - 38932 - FIN-CT1-TAX-0043-2017 - Orissa SGST

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        Annual return extension for GST deadlines extended for affected financial periods due to technical filing difficulties. The Order substitutes the Explanation to section 44 of the Odisha Goods and Services Tax Act, 2017, declaring extended deadlines for electronic furnishing of annual returns for the period from 1st July, 2017 to 31st March, 2018 and for the period from 1st April, 2018 to 31st March, 2019, due to technical difficulties faced by taxpayers.
                          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.

                                Annual return extension for GST deadlines extended for affected financial periods due to technical filing difficulties.

                                The Order substitutes the Explanation to section 44 of the Odisha Goods and Services Tax Act, 2017, declaring extended deadlines for electronic furnishing of annual returns for the period from 1st July, 2017 to 31st March, 2018 and for the period from 1st April, 2018 to 31st March, 2019, due to technical difficulties faced by taxpayers.


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