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        GST - States

        Manipur Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 - Order No. 10/2019-State Tax - Manipur SGST

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        Extension of annual GST return deadline for affected registered persons due to technical filing issues; new deadline provided. The Order amends the Explanation to section 44 of the Manipur GST Act to extend the statutory deadline for furnishing the annual return electronically, acknowledging technical problems that prevented certain registered persons (other than specified excluded categories) from filing for the period 1 July 2017 to 31 March 2018, and does so under the State Government's powers conferred by section 172 to remove the resulting difficulties.
                          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.

                                Extension of annual GST return deadline for affected registered persons due to technical filing issues; new deadline provided.

                                The Order amends the Explanation to section 44 of the Manipur GST Act to extend the statutory deadline for furnishing the annual return electronically, acknowledging technical problems that prevented certain registered persons (other than specified excluded categories) from filing for the period 1 July 2017 to 31 March 2018, and does so under the State Government's powers conferred by section 172 to remove the resulting difficulties.


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