Electronic transmission of reports: GSTN must send settlement reports by prescribed deadlines with holiday and extension adjustments. The Goods and Services Tax Network must electronically transmit settlement reports to the Authorities by the prescribed monthly deadline for monthly reports and by the prescribed annual deadline in the subsequent financial year for reports on non utilised input tax credit; holiday, filing extension, and late filing of the governing return adjust the transmission timing accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic transmission of reports: GSTN must send settlement reports by prescribed deadlines with holiday and extension adjustments.
The Goods and Services Tax Network must electronically transmit settlement reports to the Authorities by the prescribed monthly deadline for monthly reports and by the prescribed annual deadline in the subsequent financial year for reports on non utilised input tax credit; holiday, filing extension, and late filing of the governing return adjust the transmission timing accordingly.
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