Annual return filing extension granted for specified GST periods, adjusted deadlines to remedy technical issues. The order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017 to 31 March 2018 shall be filed by 31 December 2019 and the annual return for 1 April 2018 to 31 March 2019 shall be filed by 31 March 2020; the order is effective retrospectively from 14 November 2019 to address technical difficulties in electronic filing by registered persons.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing extension granted for specified GST periods, adjusted deadlines to remedy technical issues.
The order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017 to 31 March 2018 shall be filed by 31 December 2019 and the annual return for 1 April 2018 to 31 March 2019 shall be filed by 31 March 2020; the order is effective retrospectively from 14 November 2019 to address technical difficulties in electronic filing by registered persons.
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