Extension of annual return filing deadline: substituted statutory date permits delayed electronic filings for affected GST registrants. The Order amends the Explanation to section 44 of the Goa GST Act to substitute the previously specified cut-off date for furnishing the electronic annual return with a later date, applying to every registered person required to file an annual return except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is made under section 172 with retrospective effect to validate delayed filings caused by technical difficulties.
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Provisions expressly mentioned in the judgment/order text.
Extension of annual return filing deadline: substituted statutory date permits delayed electronic filings for affected GST registrants.
The Order amends the Explanation to section 44 of the Goa GST Act to substitute the previously specified cut-off date for furnishing the electronic annual return with a later date, applying to every registered person required to file an annual return except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is made under section 172 with retrospective effect to validate delayed filings caused by technical difficulties.
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