Electronic transmission of settlement reports under GST follows a fixed monthly timeline, adjusted for holidays and extended return deadlines. Electronic transmission of settlement reports under the Goods and Services Tax Settlement of Funds Rules requires the common portal to transmit reports to the Authorities by the 25th day of the month in which GST returns are furnished. If the 25th falls on a holiday, transmission is shifted to the first working day after the holiday. Where the time for filing returns is extended, the date for generation of the settlement report is extended 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 settlement reports under GST follows a fixed monthly timeline, adjusted for holidays and extended return deadlines.
Electronic transmission of settlement reports under the Goods and Services Tax Settlement of Funds Rules requires the common portal to transmit reports to the Authorities by the 25th day of the month in which GST returns are furnished. If the 25th falls on a holiday, transmission is shifted to the first working day after the holiday. Where the time for filing returns is extended, the date for generation of the settlement report is extended accordingly.
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