Filing deadline extension for GST collection statements permitted where portal registration issues prevented timely submission. To address inability of certain operators to obtain portal registration and furnish monthly electronic statements of outward supplies and amounts collected, the State Government issued a Removal of Difficulties Order amending the Explanation to the provision that prescribes the statement, substituting the earlier deadline with a later date to extend the filing timeline for affected operators.
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.
Filing deadline extension for GST collection statements permitted where portal registration issues prevented timely submission.
To address inability of certain operators to obtain portal registration and furnish monthly electronic statements of outward supplies and amounts collected, the State Government issued a Removal of Difficulties Order amending the Explanation to the provision that prescribes the statement, substituting the earlier deadline with a later date to extend the filing timeline for affected operators.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.