Annual return filing deadline extended for registered taxpayers due to GST technical difficulties, permitting delayed electronic submission. The Order extends the statutory deadline for furnishing the annual return electronically by substituting the earlier prescribed date in the Explanation to the annual-return provision with a later date, addressing inability of certain registered persons (excluding Input Service Distributors, specified reverse-charge payers, casual taxable persons and non-resident taxable persons) to file the annual return electronically due to technical problems and thereby removing difficulties in giving effect to the filing obligation.
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 filing deadline extended for registered taxpayers due to GST technical difficulties, permitting delayed electronic submission.
The Order extends the statutory deadline for furnishing the annual return electronically by substituting the earlier prescribed date in the Explanation to the annual-return provision with a later date, addressing inability of certain registered persons (excluding Input Service Distributors, specified reverse-charge payers, casual taxable persons and non-resident taxable persons) to file the annual return electronically due to technical problems and thereby removing difficulties in giving effect to the filing obligation.
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