Annual return filing extension granted for GST periods due to technical difficulties; statutory due dates are substituted retrospectively. The Order substitutes the Explanation to section 44 of the West Bengal GST Act to extend the deadlines for specified annual returns affected by technical difficulties, relieving registered persons required to file under section 44 by declaring new due dates for the affected periods and applying the substituted Explanation retrospectively as a Removal of Difficulties measure under section 172.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing extension granted for GST periods due to technical difficulties; statutory due dates are substituted retrospectively.
The Order substitutes the Explanation to section 44 of the West Bengal GST Act to extend the deadlines for specified annual returns affected by technical difficulties, relieving registered persons required to file under section 44 by declaring new due dates for the affected periods and applying the substituted Explanation retrospectively as a Removal of Difficulties measure under section 172.
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