Annual return filing extension under GST addresses electronic compliance difficulties for specified financial periods. Extension of the annual return filing timeline under the Uttarakhand Goods and Services Tax framework addresses technical difficulties in electronic furnishing of returns. The substituted explanation under section 44 provides that the annual return for 1 July 2017 to 31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018 to 31 March 2019 shall be furnished on or before 31 March 2020. The measure operates as a removal-of-difficulties order for the identified financial periods.
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 extension under GST addresses electronic compliance difficulties for specified financial periods.
Extension of the annual return filing timeline under the Uttarakhand Goods and Services Tax framework addresses technical difficulties in electronic furnishing of returns. The substituted explanation under section 44 provides that the annual return for 1 July 2017 to 31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018 to 31 March 2019 shall be furnished on or before 31 March 2020. The measure operates as a removal-of-difficulties order for the identified financial periods.
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