Extension of annual return deadline for registered persons under GST due to delayed electronic filing system. The Order amends the Explanation to section 44 of the Mizoram Goods and Services Tax Act to postpone the statutory due date for furnishing annual returns by specified registered persons, except Input Service Distributors, persons covered by special tax provisions, casual taxable persons and non resident taxable persons, to the later date specified in the Order to accommodate delay in operationalising the electronic filing system.
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Extension of annual return deadline for registered persons under GST due to delayed electronic filing system.
The Order amends the Explanation to section 44 of the Mizoram Goods and Services Tax Act to postpone the statutory due date for furnishing annual returns by specified registered persons, except Input Service Distributors, persons covered by special tax provisions, casual taxable persons and non resident taxable persons, to the later date specified in the Order to accommodate delay in operationalising the electronic filing system.
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