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        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.

        <h1>Form GSTR-8 filing extension allows e-commerce operators additional time to submit monthly collected supplies statements due to portal issues.</h1> Extension of the due date for furnishing the statement in FORM GSTR-8 allows e-commerce operators who collected amounts but could not obtain registration or access the common portal to file the prescribed electronic statement for October, November and December 2018 by the declared extended date, thereby addressing technical barriers to timely compliance.

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