Extension of time for filing FORM GST REG-26 allows electronic submission beyond the original statutory deadline. Extension granted for electronic submission of FORM GST REG-26 by the Commissioner of State Tax, Maharashtra, exercising delegated powers under rule 24(2)(b) read with section 168 of the Maharashtra GST Act, on the recommendation of the Council, thereby extending the compliance period for filing that form electronically.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for filing FORM GST REG-26 allows electronic submission beyond the original statutory deadline.
Extension granted for electronic submission of FORM GST REG-26 by the Commissioner of State Tax, Maharashtra, exercising delegated powers under rule 24(2)(b) read with section 168 of the Maharashtra GST Act, on the recommendation of the Council, thereby extending the compliance period for filing that form electronically.
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