Annual return deadline extension for earlier GST periods: revised filing windows set to address electronic filing difficulties. Substitutes the Explanation to section 44 of the Mizoram GST Act to address technical problems in electronic filing by declaring revised due dates for the affected annual returns; this enables specified registered persons (excluding certain categories) to furnish outstanding annual returns within the extended compliance windows, pursuant to powers under section 172.
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension for earlier GST periods: revised filing windows set to address electronic filing difficulties.
Substitutes the Explanation to section 44 of the Mizoram GST Act to address technical problems in electronic filing by declaring revised due dates for the affected annual returns; this enables specified registered persons (excluding certain categories) to furnish outstanding annual returns within the extended compliance windows, pursuant to powers under section 172.
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