Seeks to extend the time limit for furnishing of the annual return specified under section 44 of UPGST Act, 2017 for the financial year 2019-20 till 28.02.2021 - GST-2020-21/F.No-509/59/Commercial Tax - Uttar Pradesh SGST
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Annual return filing extension under GST framework permits electronic filing through the common portal beyond the original deadline. Extension of the time limit for furnishing the annual return under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017 for the financial year 2019-20. The Commissioner, on the recommendations of the Council, permitted electronic filing through the common portal and extended the filing period beyond the original due date under the GST framework.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing extension under GST framework permits electronic filing through the common portal beyond the original deadline.
Extension of the time limit for furnishing the annual return under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017 for the financial year 2019-20. The Commissioner, on the recommendations of the Council, permitted electronic filing through the common portal and extended the filing period beyond the original due date under the GST framework.
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