Annual return deadline extension under Punjab GST clarifies staggered filing dates for 2017-18 and 2018-19 periods. The Order substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017, declaring that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020, addressing electronic filing difficulties faced by registered persons.
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 deadline extension under Punjab GST clarifies staggered filing dates for 2017-18 and 2018-19 periods.
The Order substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017, declaring that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020, addressing electronic filing difficulties faced by registered persons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.