Annual return extension grants delayed filing deadlines to remedy technical electronic filing difficulties for affected taxpayers. The Order substitutes the Explanation to section 44 of the Manipur GST Act to extend the due dates for electronic filing of annual returns for two specified financial periods that could not be filed due to technical problems, applying to registered persons except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is issued under the removal of difficulties power in section 172.
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Annual return extension grants delayed filing deadlines to remedy technical electronic filing difficulties for affected taxpayers.
The Order substitutes the Explanation to section 44 of the Manipur GST Act to extend the due dates for electronic filing of annual returns for two specified financial periods that could not be filed due to technical problems, applying to registered persons except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is issued under the removal of difficulties power in section 172.
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