Annual return filing deadline extended to permit late GSTR-9 and GSTR-9C submission under a state removal-of-difficulties order. The Order substitutes the deadline in the Explanation to the annual-return provision, extending the last date for submission of FORM GSTR-9 and FORM GSTR-9C for the first GST year in response to technical problems with electronic filing, and does so on the recommendation of the GST Council under the state's removal-of-difficulties power.
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 filing deadline extended to permit late GSTR-9 and GSTR-9C submission under a state removal-of-difficulties order.
The Order substitutes the deadline in the Explanation to the annual-return provision, extending the last date for submission of FORM GSTR-9 and FORM GSTR-9C for the first GST year in response to technical problems with electronic filing, and does so on the recommendation of the GST Council under the state's removal-of-difficulties power.
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