Annual return filing deadline under GST extended to address electronic filing difficulties for registered persons. Extension of the annual return filing time limit under the Uttarakhand Goods and Services Tax Act, 2017 by substituting 31 January 2020 for 31 December 2019 in the Explanation to section 44. The order addresses technical problems faced by taxpayers in furnishing the annual return electronically for the period from 1 July 2017 to 31 March 2018, and functions as a removal-of-difficulties measure under section 172 for the annual return requirement applicable to registered persons other than the excluded categories named in section 44.
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 deadline under GST extended to address electronic filing difficulties for registered persons.
Extension of the annual return filing time limit under the Uttarakhand Goods and Services Tax Act, 2017 by substituting 31 January 2020 for 31 December 2019 in the Explanation to section 44. The order addresses technical problems faced by taxpayers in furnishing the annual return electronically for the period from 1 July 2017 to 31 March 2018, and functions as a removal-of-difficulties measure under section 172 for the annual return requirement applicable to registered persons other than the excluded categories named in section 44.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
