Annual return deadline extension permits registered taxpayers to file previously delayed annual returns due to electronic system rollout. The Order inserts an Explanation into the annual-return provision declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, addressing filing difficulties caused by delayed operationalisation of the electronic filing system and preserving the existing exclusions for certain classes of registered persons.
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Provisions expressly mentioned in the judgment/order text.
Annual return deadline extension permits registered taxpayers to file previously delayed annual returns due to electronic system rollout.
The Order inserts an Explanation into the annual-return provision declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, addressing filing difficulties caused by delayed operationalisation of the electronic filing system and preserving the existing exclusions for certain classes of registered persons.
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