Further extension of due date for filing return under Section 44 for the financial year 2018-2019 till 31.12.2020 - CCST Ref. No.CCW/GST/74/2015 - Andhra Pradesh SGST
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Return filing extension under Section 44: Commissioner substitutes the prescribed due date to align with central notification. The Commissioner, invoking sub section (1) of Section 44 and rule 80 of the AP GST Rules, amends prior proceedings by substituting the earlier prescribed due date for filing returns for the financial year 2018-2019 with a later date, acting on GST Council recommendations and a central tax notification to align the State deadline with that policy.
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.
Return filing extension under Section 44: Commissioner substitutes the prescribed due date to align with central notification.
The Commissioner, invoking sub section (1) of Section 44 and rule 80 of the AP GST Rules, amends prior proceedings by substituting the earlier prescribed due date for filing returns for the financial year 2018-2019 with a later date, acting on GST Council recommendations and a central tax notification to align the State deadline with that policy.
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