Electronic filing of annual returns under Assam GST was eased by extending the relevant deadline in section 44. The Assam Goods and Services Tax removal of difficulties order addresses delay in electronic filing of annual returns under section 44. Because the system for furnishing annual returns was not yet operational, registered persons could not submit the return for the relevant period. To remove that difficulty, the Explanation to section 44 was amended by substituting 30 June 2019 for 31 March 2019 in the time reference.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing of annual returns under Assam GST was eased by extending the relevant deadline in section 44.
The Assam Goods and Services Tax removal of difficulties order addresses delay in electronic filing of annual returns under section 44. Because the system for furnishing annual returns was not yet operational, registered persons could not submit the return for the relevant period. To remove that difficulty, the Explanation to section 44 was amended by substituting 30 June 2019 for 31 March 2019 in the time reference.
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