Annual return deadline extension allows delayed filing for registered taxpayers after technical system difficulties to facilitate compliance. The State Government, under Section 172, issues a Removal of Difficulties Order amending the Explanation to Section 44 by substituting the statutory deadline for furnishing the annual return, thereby extending the filing date for eligible registered persons (with specified exclusions). The Order notes technical problems that prevented filing of the annual return for the period from 1st July, 2017 to 31st March, 2018 and declares the Order to be deemed in force from the stated commencement date to address those difficulties.
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension allows delayed filing for registered taxpayers after technical system difficulties to facilitate compliance.
The State Government, under Section 172, issues a Removal of Difficulties Order amending the Explanation to Section 44 by substituting the statutory deadline for furnishing the annual return, thereby extending the filing date for eligible registered persons (with specified exclusions). The Order notes technical problems that prevented filing of the annual return for the period from 1st July, 2017 to 31st March, 2018 and declares the Order to be deemed in force from the stated commencement date to address those difficulties.
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