GST filing due date in section 52 proviso shifted to the thirtieth day of November. The proviso to sub-section (6) of section 52 of the Central Goods and Services Tax Act was amended by substituting the due date reference for the monthly statement for September with the expression 'thirtieth day of November'. The amendment changes the specified cut-off date in the proviso and operates from 01-10-2022.
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Provisions expressly mentioned in the judgment/order text.
GST filing due date in section 52 proviso shifted to the thirtieth day of November.
The proviso to sub-section (6) of section 52 of the Central Goods and Services Tax Act was amended by substituting the due date reference for the monthly statement for September with the expression "thirtieth day of November". The amendment changes the specified cut-off date in the proviso and operates from 01-10-2022.
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