Extension of annual return deadline for affected taxpayers to address technical filing difficulties and enable compliance under GST law. The Order addresses technical impediments that prevented certain registered persons from furnishing the annual return for the period 1st July, 2017 to 31st March, 2018 and, exercising removal-of-difficulties power, substitutes in the Explanation to Section 44 the figures, letters and word '31st December, 2019' with '31st January, 2020' to extend the deadline for electronic submission of the annual return.
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.
Extension of annual return deadline for affected taxpayers to address technical filing difficulties and enable compliance under GST law.
The Order addresses technical impediments that prevented certain registered persons from furnishing the annual return for the period 1st July, 2017 to 31st March, 2018 and, exercising removal-of-difficulties power, substitutes in the Explanation to Section 44 the figures, letters and word "31st December, 2019" with "31st January, 2020" to extend the deadline for electronic submission of the annual return.
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