Annual return filing deadline under GST extended through a removal of difficulties order for electronic compliance issues. Extension of the time limit for furnishing the annual return under the Uttar Pradesh Goods and Services Tax Act, 2017, where technical difficulties prevented electronic filing for the financial year from 1 July 2017 to 31 March 2018. The Explanation to section 44 was amended by substituting '31st December, 2019' with '31st January, 2020' for the annual return filing timeline. The order was issued as a removal of difficulties measure under section 172.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return filing deadline under GST extended through a removal of difficulties order for electronic compliance issues.
Extension of the time limit for furnishing the annual return under the Uttar Pradesh Goods and Services Tax Act, 2017, where technical difficulties prevented electronic filing for the financial year from 1 July 2017 to 31 March 2018. The Explanation to section 44 was amended by substituting "31st December, 2019" with "31st January, 2020" for the annual return filing timeline. The order was issued as a removal of difficulties measure under section 172.
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