Time limit for furnishing e-commerce operator statements under GST is capped, with limited notified relaxation permitted. Amendment to section 52 of the Central Goods and Services Tax Act imposes a three-year time limit for an operator to furnish the statement under sub-section (4) from its due date. A limited exception remains available where the Government, on the Council's recommendation and by notification, may allow an operator or a class of operators to furnish the statement after expiry of that period, subject to conditions and restrictions. The provision is stated to have come into force with effect from 1 October 2023.
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.
Time limit for furnishing e-commerce operator statements under GST is capped, with limited notified relaxation permitted.
Amendment to section 52 of the Central Goods and Services Tax Act imposes a three-year time limit for an operator to furnish the statement under sub-section (4) from its due date. A limited exception remains available where the Government, on the Council's recommendation and by notification, may allow an operator or a class of operators to furnish the statement after expiry of that period, subject to conditions and restrictions. The provision is stated to have come into force with effect from 1 October 2023.
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