Extension of GST return deadlines: notification amends prior deadline entries under delegated GST Act powers for compliance. The Commissioner amends Notification No. 16/2017 by substituting later calendar cutoffs for the deadline entries in column (4) of the table: the second entry's deadline is replaced with a later cutoff and the third entry's deadline is likewise substituted with a later cutoff, effected under the delegated powers conferred by the Telangana Goods and Services Tax Act.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST return deadlines: notification amends prior deadline entries under delegated GST Act powers for compliance.
The Commissioner amends Notification No. 16/2017 by substituting later calendar cutoffs for the deadline entries in column (4) of the table: the second entry's deadline is replaced with a later cutoff and the third entry's deadline is likewise substituted with a later cutoff, effected under the delegated powers conferred by the Telangana Goods and Services Tax Act.
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