Extension of annual return filing deadline: filing period extended to a later date by state revenue authority. The Commissioner of State Tax amends a prior notification to extend the time for furnishing the annual return in FORM GSTR-9 by substituting the earlier prescribed filing date with a later calendar date, doing so under powers conferred by the Telangana GST Act and the GST Rules; the amendment is notified as effective from a specified day in October 2020, thereby backdating the commencement of the extended deadline.
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.
Extension of annual return filing deadline: filing period extended to a later date by state revenue authority.
The Commissioner of State Tax amends a prior notification to extend the time for furnishing the annual return in FORM GSTR-9 by substituting the earlier prescribed filing date with a later calendar date, doing so under powers conferred by the Telangana GST Act and the GST Rules; the amendment is notified as effective from a specified day in October 2020, thereby backdating the commencement of the extended deadline.
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