Annual return deadline extension: registered taxpayers permitted additional time to electronically file the specified GST annual return. Owing to delay in operationalising the electronic filing system, the Government issued a Removal of Difficulties Order under its statutory powers declaring that the annual return for the initial GST period, which registered persons were otherwise required to furnish electronically, shall be furnished on or before the specified extended deadline, thereby clarifying the compliance deadline for affected taxpayers.
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension: registered taxpayers permitted additional time to electronically file the specified GST annual return.
Owing to delay in operationalising the electronic filing system, the Government issued a Removal of Difficulties Order under its statutory powers declaring that the annual return for the initial GST period, which registered persons were otherwise required to furnish electronically, shall be furnished on or before the specified extended deadline, thereby clarifying the compliance deadline for affected taxpayers.
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