Due date for GST statement submission extended for operators affected by portal issues to a specified later deadline. An explanatory provision is inserted to clarify that operators who collected the specified composition amount but could not furnish the required electronic monthly statement due to portal registration issues shall have a declared due date for filing the statements for October, November and December 2018, the Order being made under the power to remove difficulties and coming into force from 31st December 2018.
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 for GST statement submission extended for operators affected by portal issues to a specified later deadline.
An explanatory provision is inserted to clarify that operators who collected the specified composition amount but could not furnish the required electronic monthly statement due to portal registration issues shall have a declared due date for filing the statements for October, November and December 2018, the Order being made under the power to remove difficulties and coming into force from 31st December 2018.
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