Annual return filing deadline extended to the following month to address technical problems preventing electronic submission. The Order substitutes the deadline in the Explanation to Section 44 of the Goods and Services Tax Act, extending the prescribed date by one month to remedy technical problems that prevented registered persons (subject to the statutory exclusions) from electronically furnishing the annual return for the initial GST period, thereby removing the difficulty in complying with the statutory electronic filing requirement.
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 filing deadline extended to the following month to address technical problems preventing electronic submission.
The Order substitutes the deadline in the Explanation to Section 44 of the Goods and Services Tax Act, extending the prescribed date by one month to remedy technical problems that prevented registered persons (subject to the statutory exclusions) from electronically furnishing the annual return for the initial GST period, thereby removing the difficulty in complying with the statutory electronic filing requirement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
