Due date extension for GST statement filing granted where portal registration issues prevented timely submission; deadline postponed. The Order invokes the State's removal of difficulties power to declare an alternative due date for furnishing the electronic statement required of operators who collect prescribed amounts, acknowledging that portal registration failures prevented timely filing for the affected months and thereby providing a concessional deadline to address compliance obstacles.
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.
Due date extension for GST statement filing granted where portal registration issues prevented timely submission; deadline postponed.
The Order invokes the State's removal of difficulties power to declare an alternative due date for furnishing the electronic statement required of operators who collect prescribed amounts, acknowledging that portal registration failures prevented timely filing for the affected months and thereby providing a concessional deadline to address compliance obstacles.
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