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<h1>Punjab GST Order Extends Annual Return Filing Deadline for FY 2017-18 to November 30, 2019, per Section 44.</h1> The Punjab Goods and Services Tax (Fifth Removal of Difficulties) Order, 2022 addresses issues faced by taxpayers in filing annual returns electronically for the financial year from July 1, 2017, to March 31, 2018, under section 44 of the Punjab Goods and Services Tax Act, 2017. Due to technical problems, registered persons could not furnish the required returns. To resolve this, the Governor of Punjab, following the Council's recommendations, issued an order changing the deadline in the Act's Explanation from '31st August, 2019' to '30th November, 2019,' effective from August 26, 2019.