Annual return filing extension under section 44 permits delayed electronic submission for affected GST filing periods. The Order substitutes the Explanation to section 44 to declare that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished by 31 December 2019, and the annual return for the period 1 April 2018 to 31 March 2019 shall be furnished by 31 March 2020, thereby permitting delayed electronic filing by registered persons otherwise required to submit annual returns under the section.