Annual return filing extension: revised deadlines allow delayed electronic filing for specified earlier GST periods. The Order substitutes the Explanation to section 44 to declare revised due dates for specified annual return periods affected by technical problems, permitting registered persons (subject to exclusions in section 44) to furnish the overdue electronic annual returns within the newly prescribed windows and thereby removing difficulties caused by inability to file electronically.
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The Order substitutes the Explanation to section 44 to declare revised due dates for specified annual return periods affected by technical problems, permitting registered persons (subject to exclusions in section 44) to furnish the overdue electronic annual returns within the newly prescribed windows and thereby removing difficulties caused by inability to file electronically.
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