Extension of filing deadline for inward supplies in GSTR-2 grants taxpayers additional time to submit monthly return details. Administrative notification extends the statutory time for furnishing details of inward supplies in Form GSTR-2 for specified months by prescribing revised discrete filing windows; the Chief Commissioner, acting under powers conferred by the Act and Council recommendations, makes the extension effective from the date of issuance and confines the change to the filing timeline without altering the underlying filing obligation.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for inward supplies in GSTR-2 grants taxpayers additional time to submit monthly return details.
Administrative notification extends the statutory time for furnishing details of inward supplies in Form GSTR-2 for specified months by prescribing revised discrete filing windows; the Chief Commissioner, acting under powers conferred by the Act and Council recommendations, makes the extension effective from the date of issuance and confines the change to the filing timeline without altering the underlying filing obligation.
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