Annual return filing deadline under Assam GST extended through a removal of difficulties order to address technical filing problems. The Order removes a difficulty in electronic filing of annual returns under section 44 of the Assam GST Act by substituting the date in the Explanation from 31st December, 2019 to 31st January, 2020. It addresses technical problems that prevented registered persons from furnishing the annual return for the period 1 July 2017 to 31 March 2018. The Order was issued under section 172 and is deemed to have come into force on 26 December 2019.