Annual GST return deadline extended for affected registered persons to remedy electronic filing technical difficulties and enable compliance. The Order administratively extends the statutory annual return filing date by substituting the date in the Explanation to the annual-return provision, thereby allowing affected registered persons (other than specified exempt categories) to furnish their annual returns electronically despite prior technical filing difficulties; the amendment is effected under the removal-of-difficulties power and is given retrospective effect to validate the extended timeline.
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Provisions expressly mentioned in the judgment/order text.
Annual GST return deadline extended for affected registered persons to remedy electronic filing technical difficulties and enable compliance.
The Order administratively extends the statutory annual return filing date by substituting the date in the Explanation to the annual-return provision, thereby allowing affected registered persons (other than specified exempt categories) to furnish their annual returns electronically despite prior technical filing difficulties; the amendment is effected under the removal-of-difficulties power and is given retrospective effect to validate the extended timeline.
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