Annual return filing deadline extended to accommodate taxpayers unable to file due to technical difficulties, permitting later electronic submission. The Order amends the Explanation to section 44 of the Delhi GST Act by substituting the earlier deadline with a later date, thereby extending the electronic filing timeline for registered persons (with specified exclusions) to furnish the annual return for the period covering 1 July, 2017 to 31 March, 2018, in view of technical problems that prevented timely submission. The Order is made under the removal of difficulties power and is effective from 26 August, 2019.
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Annual return filing deadline extended to accommodate taxpayers unable to file due to technical difficulties, permitting later electronic submission.
The Order amends the Explanation to section 44 of the Delhi GST Act by substituting the earlier deadline with a later date, thereby extending the electronic filing timeline for registered persons (with specified exclusions) to furnish the annual return for the period covering 1 July, 2017 to 31 March, 2018, in view of technical problems that prevented timely submission. The Order is made under the removal of difficulties power and is effective from 26 August, 2019.
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