Statement filing deadline extension for operators who collected taxable amounts but could not obtain registration due to portal issues. Section 52(4) requires operators to furnish an electronic statement of outward supplies and amounts collected within ten days after month end. Operators who collected amounts for October-December 2018 but could not obtain registration on the common portal were unable to file that statement. Under section 172, the Haryana GST (Second Removal of Difficulties) Order, 2019 amends the earlier Order No. 03/GST-2 by substituting the previously specified deadline with a later date to relieve those operators of the timing difficulty.
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.
Statement filing deadline extension for operators who collected taxable amounts but could not obtain registration due to portal issues.
Section 52(4) requires operators to furnish an electronic statement of outward supplies and amounts collected within ten days after month end. Operators who collected amounts for October-December 2018 but could not obtain registration on the common portal were unable to file that statement. Under section 172, the Haryana GST (Second Removal of Difficulties) Order, 2019 amends the earlier Order No. 03/GST-2 by substituting the previously specified deadline with a later date to relieve those operators of the timing difficulty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
