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    <description>The Order amends the Explanation to section 44 of the Goa GST Act to substitute the previously specified cut-off date for furnishing the electronic annual return with a later date, applying to every registered person required to file an annual return except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is made under section 172 with retrospective effect to validate delayed filings caused by technical difficulties.</description>
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      <description>The Order amends the Explanation to section 44 of the Goa GST Act to substitute the previously specified cut-off date for furnishing the electronic annual return with a later date, applying to every registered person required to file an annual return except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is made under section 172 with retrospective effect to validate delayed filings caused by technical difficulties.</description>
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