Extension of annual return deadlines: amendment permits delayed filing for early GST periods due to technical issues, with extended deadlines. The Order substitutes the Explanation to the annual return provision to declare extended electronic filing deadlines for the annual returns for the periods 1 July 2017-31 March 2018 and 1 April 2018-31 March 2019, permitting registered persons (excluding Input Service Distributors, certain special-pay taxpayers, casual taxable persons and non-resident taxable persons) additional time to furnish returns as relief for technical difficulties.
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Provisions expressly mentioned in the judgment/order text.
Extension of annual return deadlines: amendment permits delayed filing for early GST periods due to technical issues, with extended deadlines.
The Order substitutes the Explanation to the annual return provision to declare extended electronic filing deadlines for the annual returns for the periods 1 July 2017-31 March 2018 and 1 April 2018-31 March 2019, permitting registered persons (excluding Input Service Distributors, certain special-pay taxpayers, casual taxable persons and non-resident taxable persons) additional time to furnish returns as relief for technical difficulties.
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