Extension of annual return filing deadline under the Act permits electronic filing through the common portal for the affected year. Under powers conferred by sub section (1) of section 44 of the Puducherry Goods and Services Act, 2017 read with rule 80 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the Council, has extended the time limit for furnishing the annual return for the 2018-2019 financial year; the return must be furnished electronically through the common portal as required by the Act and rules.