Annual return deadline extension grants additional time for affected registered taxpayers due to electronic filing technical difficulties. The Order substitutes the prescribed cut-off date in the Explanation to the annual-return provision, extending the statutory deadline for furnishing annual returns to provide additional time for affected registered persons. The amendment, made under the executive power to remove difficulties, responds to technical problems that prevented electronic filing for the initial GST transition period and expressly excludes Input Service Distributors, persons subject to tax collection or deduction provisions, casual taxable persons and non-resident taxable persons.
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension grants additional time for affected registered taxpayers due to electronic filing technical difficulties.
The Order substitutes the prescribed cut-off date in the Explanation to the annual-return provision, extending the statutory deadline for furnishing annual returns to provide additional time for affected registered persons. The amendment, made under the executive power to remove difficulties, responds to technical problems that prevented electronic filing for the initial GST transition period and expressly excludes Input Service Distributors, persons subject to tax collection or deduction provisions, casual taxable persons and non-resident taxable persons.
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