Annual return filing extension for specified GST periods due to technical difficulties; deadlines extended for affected financial years. The Order substitutes the Explanation to the annual return provision to allow registered persons (with specified statutory exclusions) to furnish annual returns for two identified GST periods on newly prescribed electronic filing deadlines, in view of technical difficulties that prevented timely electronic submission.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing extension for specified GST periods due to technical difficulties; deadlines extended for affected financial years.
The Order substitutes the Explanation to the annual return provision to allow registered persons (with specified statutory exclusions) to furnish annual returns for two identified GST periods on newly prescribed electronic filing deadlines, in view of technical difficulties that prevented timely electronic submission.
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