Annual return deadline extension granted to address filing technical issues, altering prescribed due date and making it retroactively effective. Substitutes the previously prescribed annual return due date in the Explanation to section 44 of the Gujarat GST Act, 2017 with a later date to address technical problems that prevented filing for the period 1 July 2017 to 31 March 2018; made under powers of section 172 as a Removal of Difficulties order and deemed effective from 26 December 2019.
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension granted to address filing technical issues, altering prescribed due date and making it retroactively effective.
Substitutes the previously prescribed annual return due date in the Explanation to section 44 of the Gujarat GST Act, 2017 with a later date to address technical problems that prevented filing for the period 1 July 2017 to 31 March 2018; made under powers of section 172 as a Removal of Difficulties order and deemed effective from 26 December 2019.
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