Extended Annual Return Deadlines granted for affected GST periods due to technical issues, enabling delayed electronic filing. The Order substitutes the Explanation to section 44 to extend electronic annual return deadlines for two specified GST periods due to technical filing problems, clarifies applicability excluding Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is issued under section 172 as a removal of difficulties measure deemed effective from 14th November, 2019.
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.
Extended Annual Return Deadlines granted for affected GST periods due to technical issues, enabling delayed electronic filing.
The Order substitutes the Explanation to section 44 to extend electronic annual return deadlines for two specified GST periods due to technical filing problems, clarifies applicability excluding Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is issued under section 172 as a removal of difficulties measure deemed effective from 14th November, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
