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        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.

        <h1>Annual return filing deadline under GST extended to address technical difficulties for affected registered persons.</h1> The Order amends the Explanation to section 44 of the Central Goods and Services Tax Act to extend the prescribed deadline for electronic furnishing of the annual return, addressing technical problems that prevented certain registered persons from filing the annual return for the period from 1 July 2017 to 31 March 2018 and thereby removing the resulting difficulty in compliance.

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