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GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Seeking direction to the respondents to extend the periodicity ...

Case Laws     GST

March 1, 2021

Seeking direction to the respondents to extend the periodicity of filing of annual returns in the State of Maharashtra in COVID-19 pandemic situation - we do not find that non-extension of the time-limit beyond 28.02.2021 would lead to any extinguishment of right - Also, it is noteworthy that it is the professional body of GST practitioners and not any individual taxable person expressing any difficulty in adhering to the extended timeline of 28.02.2021. - HC

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