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Finance & Law Explained in 2 Minutes

Order-01/2018-GST — Annual-return due-date relief

Reviewed 2026-07-19Robots: index,followOfficial law prevails

Order in 2 Minutes

Order-01/2018-GST, dated 11-12-2018, concerns Annual-return due-date relief.

Professional treatment

  • Confirm whether the order is spent, historical, superseded or still relevant.
  • Map the order to the enabling section and Rule.
  • Do not use a historical due-date extension for a later tax period.
  • Retain the official PDF and period-specific filing evidence.

Practical example

A taxpayer cites Order-01/2018-GST only for the period and form expressly covered by the order, and separately confirms the current statutory deadline.

Q&A

Is this a permanent amendment?

Usually not. Many GST orders address a specified difficulty, authority or historical time limit.

Should the page remain indexed?

The instrument page may be indexed as historical legal research, but the current-period workflow must identify that it is spent where applicable.