Furnishing of electronic GST statements: deadline extended to end of January for operators affected by portal registration failures. An Explanation inserted into the provision declares that operators who, owing to technical difficulties on the common portal, collected the specified amounts for October, November and December 2018 shall have the due date for furnishing the required electronic monthly statements for those months fixed as the 31st January, 2019, thereby providing a single extended deadline to address the registration-related filing impediment.
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.
Furnishing of electronic GST statements: deadline extended to end of January for operators affected by portal registration failures.
An Explanation inserted into the provision declares that operators who, owing to technical difficulties on the common portal, collected the specified amounts for October, November and December 2018 shall have the due date for furnishing the required electronic monthly statements for those months fixed as the 31st January, 2019, thereby providing a single extended deadline to address the registration-related filing impediment.
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