Annual return filing under Assam GST receives a clarificatory deadline adjustment for electronically furnished returns. Annual return filing under the Assam Goods and Services Tax regime is addressed by a removal of difficulties order issued under the power to remove implementation difficulties. The order substitutes the Explanation to section 44 so that the annual return for the period from 1 July 2017 to 31 March 2018 is to be furnished on or before 31 December 2019, and the annual return for the period from 1 April 2018 to 31 March 2019 is to be furnished on or before 31 March 2020.
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 under Assam GST receives a clarificatory deadline adjustment for electronically furnished returns.
Annual return filing under the Assam Goods and Services Tax regime is addressed by a removal of difficulties order issued under the power to remove implementation difficulties. The order substitutes the Explanation to section 44 so that the annual return for the period from 1 July 2017 to 31 March 2018 is to be furnished on or before 31 December 2019, and the annual return for the period from 1 April 2018 to 31 March 2019 is to be furnished on or before 31 March 2020.
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