Extension of annual GST return deadline for affected registered taxpayers due to technical failures, permitting filing within a revised timeframe. The Order amends the deadline for furnishing the statutory annual return under the State GST Act by substituting the previously prescribed deadline with a later date to remedy technical problems that prevented electronic filing for the specified initial GST period. The extension permits affected registered persons, excluding Input Service Distributors, taxpayers under the special tax provisions, casual taxable persons and non-resident taxable persons, to submit the annual return within the revised timeframe under the Governor's power to remove difficulties.
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Provisions expressly mentioned in the judgment/order text.
Extension of annual GST return deadline for affected registered taxpayers due to technical failures, permitting filing within a revised timeframe.
The Order amends the deadline for furnishing the statutory annual return under the State GST Act by substituting the previously prescribed deadline with a later date to remedy technical problems that prevented electronic filing for the specified initial GST period. The extension permits affected registered persons, excluding Input Service Distributors, taxpayers under the special tax provisions, casual taxable persons and non-resident taxable persons, to submit the annual return within the revised timeframe under the Governor's power to remove difficulties.
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