Annual return extension granted for affected taxpayers due to delayed electronic filing; a new deadline was prescribed. The Order prescribes a temporary extension for filing the annual return for the initial GST period affected by the delayed electronic filing system, allowing affected registered persons to submit that annual return by a newly prescribed later date. The change is effected by inserting an explanatory provision into the annual-return section of the Act under the statute's removal-of-difficulties power, while leaving the existing taxpayer-category exclusions intact.
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Provisions expressly mentioned in the judgment/order text.
Annual return extension granted for affected taxpayers due to delayed electronic filing; a new deadline was prescribed.
The Order prescribes a temporary extension for filing the annual return for the initial GST period affected by the delayed electronic filing system, allowing affected registered persons to submit that annual return by a newly prescribed later date. The change is effected by inserting an explanatory provision into the annual-return section of the Act under the statute's removal-of-difficulties power, while leaving the existing taxpayer-category exclusions intact.
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