Annual return filing deadlines revised under GST; extended due dates prescribed for affected filing periods. The Order substitutes the Explanation to section 44, declaring extended filing deadlines for annual returns where electronic submission was impeded: returns for the period 1 July 2017-31 March 2018 and for 1 April 2018-31 March 2019 are to be furnished by the newly prescribed due dates, and the provision applies to registered persons except Input Service Distributors, persons paying tax under sections 51 or 52, casual taxable persons and non-resident taxable persons.
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Annual return filing deadlines revised under GST; extended due dates prescribed for affected filing periods.
The Order substitutes the Explanation to section 44, declaring extended filing deadlines for annual returns where electronic submission was impeded: returns for the period 1 July 2017-31 March 2018 and for 1 April 2018-31 March 2019 are to be furnished by the newly prescribed due dates, and the provision applies to registered persons except Input Service Distributors, persons paying tax under sections 51 or 52, casual taxable persons and non-resident taxable persons.
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