Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019 - Order No. 04/2018 - Central GST (CGST)
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Extension of GSTR-8 filing deadline for months affected by portal registration issues to allow compliance. The Order inserts an Explanation into section 52(4) declaring that the due date for furnishing the statement in FORM GSTR-8 for October, November and December 2018 is extended to 31st January 2019, to accommodate e commerce operators who could not obtain registration due to technical issues on the common portal, and is issued as a Removal of Difficulties Order under the enabling power of the Act.
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.
Extension of GSTR-8 filing deadline for months affected by portal registration issues to allow compliance.
The Order inserts an Explanation into section 52(4) declaring that the due date for furnishing the statement in FORM GSTR-8 for October, November and December 2018 is extended to 31st January 2019, to accommodate e commerce operators who could not obtain registration due to technical issues on the common portal, and is issued as a Removal of Difficulties Order under the enabling power of the Act.
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