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        Case ID :
        GST - States

        Madhya Pradesh Goods and Services Tax (Third Removal of Difficulties) Order, 2018 - F A.3.3.2019/1/V(10) - Madhya Pradesh SGST

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        Annual return deadline extended for GST filings to accommodate delayed electronic filing system readiness. Registered persons required to furnish annual returns under Section 44 (excluding specified categories) must file electronically; because the electronic filing system was not operational for the period from 1 July 2017 to 31 March 2018, the State Government, under section 172, amended the Explanation to section 44 by substituting the earlier prescribed date with a later date to extend the filing deadline for electronic submission.
                          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 deadline extended for GST filings to accommodate delayed electronic filing system readiness.

                                Registered persons required to furnish annual returns under Section 44 (excluding specified categories) must file electronically; because the electronic filing system was not operational for the period from 1 July 2017 to 31 March 2018, the State Government, under section 172, amended the Explanation to section 44 by substituting the earlier prescribed date with a later date to extend the filing deadline for electronic submission.


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