Due date extension for GST statement compliance: furnishing for October-December 2018 deferred to 31 January 2019. An Explanation is inserted into sub section (4) of section 52 declaring that the due date for furnishing the statement required under that sub section for the months of October, November and December 2018 shall be 31st January 2019, to address inability of certain operators to register on the common portal and file the electronic statement within the original timeframe.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for GST statement compliance: furnishing for October-December 2018 deferred to 31 January 2019.
An Explanation is inserted into sub section (4) of section 52 declaring that the due date for furnishing the statement required under that sub section for the months of October, November and December 2018 shall be 31st January 2019, to address inability of certain operators to register on the common portal and file the electronic statement within the original timeframe.
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