Annual return extension allows affected registered taxpayers additional time to file delayed GST annual returns due to technical issues. The Order substitutes the explanatory cut-off date in the annual-return provision of the Kerala State GST law with a later date, extending the deadline for furnishing the electronic annual return for the transitional period; the extension applies to all registered persons required to file annual returns except specified excluded categories, and is issued under the power to remove difficulties on the Council's recommendation.
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 extension allows affected registered taxpayers additional time to file delayed GST annual returns due to technical issues.
The Order substitutes the explanatory cut-off date in the annual-return provision of the Kerala State GST law with a later date, extending the deadline for furnishing the electronic annual return for the transitional period; the extension applies to all registered persons required to file annual returns except specified excluded categories, and is issued under the power to remove difficulties on the Council's recommendation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
