GST return amnesty extended for non filers; deadline postponed and extension given retrospective effect to ease compliance. The State government issued a departmental notification substituting the previously prescribed cutoff date in an earlier amnesty notification for non-filing of the specified GST return with a later cutoff, and declared the amendment to be deemed in force from the earlier cutoff date, thereby making the extension retrospectively effective for compliance purposes.
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GST return amnesty extended for non filers; deadline postponed and extension given retrospective effect to ease compliance.
The State government issued a departmental notification substituting the previously prescribed cutoff date in an earlier amnesty notification for non-filing of the specified GST return with a later cutoff, and declared the amendment to be deemed in force from the earlier cutoff date, thereby making the extension retrospectively effective for compliance purposes.
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