https://www.taxtmi.com/circulars?id=59323 The Order uses the removal-of-difficulties power to substitute a later date in the Explanation to section 44, thereby extending the deadline for furnishing the annual return electronically for the relevant financial year because the electronic filing system was not operational. The extension applies to registered persons generally, excluding Input Service Distributors, persons paying tax under specified provisions, casual taxable persons and non-resident taxable persons. en-us Mon, 31 Dec 2018 00:00:00 +0530 Fri, 25 Jan 2019 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59323 The Order uses the removal-of-difficulties power to substitute a later date in the Explanation to section 44, thereby extending the deadline for furnishing the annual return electronically for the relevant financial year because the electronic filing system was not operational. The extension applies to registered persons generally, excluding Input Service Distributors, persons paying tax under specified provisions, casual taxable persons and non-resident taxable persons. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59323