Annual return deadline extended for specified GST periods, setting new filing dates and limited taxpayer exemptions. The Order substitutes the Explanation to the annual return provision to address technical difficulties and prescribes extended filing dates: the annual return for 1 July 2017-31 March 2018 must be furnished by 31 December 2019, and the annual return for 1 April 2018-31 March 2019 must be furnished by 31 March 2020, applicable to registered persons except specified exempt categories, issued under the power to remove difficulties on Council recommendation.
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 deadline extended for specified GST periods, setting new filing dates and limited taxpayer exemptions.
The Order substitutes the Explanation to the annual return provision to address technical difficulties and prescribes extended filing dates: the annual return for 1 July 2017-31 March 2018 must be furnished by 31 December 2019, and the annual return for 1 April 2018-31 March 2019 must be furnished by 31 March 2020, applicable to registered persons except specified exempt categories, issued under the power to remove difficulties on Council recommendation.
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