CGST annual filing : Extension is for FY 2017-18, whether extension is also desirable for FY 2018-19 – reasonableness is required to avoid unproductive work and publicity hype for seeking extensions and allowing extensions to avoid brain drain.

CGST annual filing : Extension is for FY 2017-18, whether extension is also desirable for FY 2018-19 – reasonableness is required to avoid unproductive work and publicity hype for seeking extensions and allowing extensions to avoid brain drain. https://www.taxtmi.com/article/detailed?id=8698 Section 44 mandates annual returns by registered persons by the thirty-first day of December following the financial year; the transitional return for July 2017-March 2018 was subject to successive notified extensions. A proviso now authorises the Commissioner to extend filing time limits for specified classes only on the Council's recommendation, for reasons recorded in writing, and by notification. The successive short-term extensions for 2017-18 reveal concerns about administrative reasonableness, unproductive work and uncertainty, and the author urges predictable, advance extensions to minimise hardship. en-us Thu, 29 Aug 2019 07:04:35 +0530 Thu, 29 Aug 2019 07:04:35 +0530 TaxTMI RSS Generator CGST annual filing : Extension is for FY 2017-18, whether extension is also desirable for FY 2018-19 – reasonableness is required to avoid unproductive work and publicity hype for seeking extensions and allowing extensions to avoid brain drain. https://www.taxtmi.com/article/detailed?id=8698 Section 44 mandates annual returns by registered persons by the thirty-first day of December following the financial year; the transitional return for July 2017-March 2018 was subject to successive notified extensions. A proviso now authorises the Commissioner to extend filing time limits for specified classes only on the Council's recommendation, for reasons recorded in writing, and by notification. The successive short-term extensions for 2017-18 reveal concerns about administrative reasonableness, unproductive work and uncertainty, and the author urges predictable, advance extensions to minimise hardship. Articles Goods and Services Tax - GST Thu, 29 Aug 2019 07:04:35 +0530 https://www.taxtmi.com/article/detailed?id=8698