Annual return filing extension granted for affected GST periods, allowing delayed electronic submission under an administrative remedial order. The Order substitutes the Explanation to the annual return provision, declaring 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, as an administrative measure to address technical difficulties in electronic filing; the Order is effective from 14 November 2019.
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 granted for affected GST periods, allowing delayed electronic submission under an administrative remedial order.
The Order substitutes the Explanation to the annual return provision, declaring 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, as an administrative measure to address technical difficulties in electronic filing; the Order is effective from 14 November 2019.
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