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        Case ID :
        GST - States

        Tamil Nadu Goods and Services Tax (Eighth Removal of Difficulties) Order 2019 - G.O. Ms. No. 182 - Tamil Nadu SGST

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        Annual return extension granted for affected GST periods due to technical issues; new filing deadlines set. The Order substitutes the Explanation to Section 44, declaring that annual returns unable to be filed due to technical problems may be filed: for 1 July 2017 to 31 March 2018 on or before 31 December 2019, and for 1 April 2018 to 31 March 2019 on or before 31 March 2020, thereby addressing electronic filing difficulties for registered persons excluded by statute.
                          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 granted for affected GST periods due to technical issues; new filing deadlines set.

                                The Order substitutes the Explanation to Section 44, declaring that annual returns unable to be filed due to technical problems may be filed: for 1 July 2017 to 31 March 2018 on or before 31 December 2019, and for 1 April 2018 to 31 March 2019 on or before 31 March 2020, thereby addressing electronic filing difficulties for registered persons excluded by statute.


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