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        Case ID :
        GST - States

        Supersession Notification No. 15/2020–State Tax, dated 23rd June, 2020 - 41/2020-State Tax - Himachal Pradesh SGST

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        Extension of annual return filing deadline under GST provisions; returns for 2018-19 to be filed by 30 September. The Commissioner, exercising statutory powers and on the Council's recommendation, extends the due date for furnishing the annual return for financial year 2018-2019 electronically through the common portal to 30th September, 2020, and supersedes Notification No. 15/2020-State Tax dated 23rd June, 2020 insofar as the time limit is concerned.
                          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.

                                Extension of annual return filing deadline under GST provisions; returns for 2018-19 to be filed by 30 September.

                                The Commissioner, exercising statutory powers and on the Council's recommendation, extends the due date for furnishing the annual return for financial year 2018-2019 electronically through the common portal to 30th September, 2020, and supersedes Notification No. 15/2020-State Tax dated 23rd June, 2020 insofar as the time limit is concerned.


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