Annual return extension permits registered persons to file initial GST annual return later due to delayed electronic filing system. The Order inserts an Explanation to the statutory annual-return provision declaring that, owing to delayed availability of the electronic filing system, the annual return for the initial GST period shall be furnished on or before a later specified date, thereby extending the filing timeline for affected registered persons while excluding Input Service Distributors, casual taxable persons and non-resident taxable persons from this requirement.
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.
Annual return extension permits registered persons to file initial GST annual return later due to delayed electronic filing system.
The Order inserts an Explanation to the statutory annual-return provision declaring that, owing to delayed availability of the electronic filing system, the annual return for the initial GST period shall be furnished on or before a later specified date, thereby extending the filing timeline for affected registered persons while excluding Input Service Distributors, casual taxable persons and non-resident taxable persons from this requirement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
