Seeks to extend the time limit for furnishing of the annual return specified under section 44 of KGST Act, 2017 for the financial year 2019-20 till 31.03.2021. - (01/2021)-KGST.CR.01/17-18 - Karnataka SGST
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Extension of annual return filing deadline under section 44: due date for 2019-20 returns extended by notification. The statutory time limit for furnishing the annual return under section 44 of the Karnataka Goods and Services Tax Act, 2017 is extended by substituting the previously prescribed date in Notification (19/2020) with a later date for the financial year 2019-20, made under sub section (1) of section 44 read with rule 80 of the Karnataka Goods and Services Tax Rules, 2017 on the recommendation of the Council.
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Provisions expressly mentioned in the judgment/order text.
Extension of annual return filing deadline under section 44: due date for 2019-20 returns extended by notification.
The statutory time limit for furnishing the annual return under section 44 of the Karnataka Goods and Services Tax Act, 2017 is extended by substituting the previously prescribed date in Notification (19/2020) with a later date for the financial year 2019-20, made under sub section (1) of section 44 read with rule 80 of the Karnataka Goods and Services Tax Rules, 2017 on the recommendation of the Council.
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