Extension of annual return filing deadline grants affected taxpayers additional time to furnish delayed annual returns under the Act. The Order substitutes the prescribed date in the Explanation to the annual return provision so as to extend the deadline for registered persons (excluding Input Service Distributors, composition taxpayers, casual taxable persons and non-resident taxable persons) to furnish annual returns electronically for the period in question, and declares the substitution to be deemed to have come into force on a specified earlier date to address technical problems that prevented timely filing.
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 return filing deadline grants affected taxpayers additional time to furnish delayed annual returns under the Act.
The Order substitutes the prescribed date in the Explanation to the annual return provision so as to extend the deadline for registered persons (excluding Input Service Distributors, composition taxpayers, casual taxable persons and non-resident taxable persons) to furnish annual returns electronically for the period in question, and declares the substitution to be deemed to have come into force on a specified earlier date to address technical problems that prevented timely filing.
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