Annual return deadline extended to a later prescribed date to address electronic filing difficulties for affected taxpayers. Substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017 by replacing '31st August, 2019' with '30th November, 2019' and declares the Order effective from 26th August, 2019, thereby adjusting the statutory deadline for furnishing the annual return electronically for affected registered persons.
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Annual return deadline extended to a later prescribed date to address electronic filing difficulties for affected taxpayers.
Substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017 by replacing "31st August, 2019" with "30th November, 2019" and declares the Order effective from 26th August, 2019, thereby adjusting the statutory deadline for furnishing the annual return electronically for affected registered persons.
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