Extension of Annual Return filing deadline: administrative relief granted to enable electronic submission after technical failures. The Order amends the Explanation to the annual-return provision of the Tamil Nadu GST law to extend the statutory deadline for electronic filing for affected registered persons who could not furnish the annual return due to technical problems, thereby permitting late submission of the specified annual return period and providing administrative relief to complete statutory filing obligations.
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Extension of Annual Return filing deadline: administrative relief granted to enable electronic submission after technical failures.
The Order amends the Explanation to the annual-return provision of the Tamil Nadu GST law to extend the statutory deadline for electronic filing for affected registered persons who could not furnish the annual return due to technical problems, thereby permitting late submission of the specified annual return period and providing administrative relief to complete statutory filing obligations.
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