Annual return filing extension allows delayed electronic filing for specified past financial periods under GST provisions. The Order substitutes the Explanation to Section 44, declaring that the annual returns for the two specified past financial periods shall be furnished by newly prescribed final dates, thereby extending the electronic filing deadlines for registered persons affected by technical difficulties and clarifying that certain categories remain excluded from the annual return requirement.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing extension allows delayed electronic filing for specified past financial periods under GST provisions.
The Order substitutes the Explanation to Section 44, declaring that the annual returns for the two specified past financial periods shall be furnished by newly prescribed final dates, thereby extending the electronic filing deadlines for registered persons affected by technical difficulties and clarifying that certain categories remain excluded from the annual return requirement.
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