Filing deadline extension allows operators delayed electronic statements after portal registration issues affecting GST collections. The Order substitutes the Explanation's deadline for furnishing electronic statements of outward supplies and amounts collected, replacing 31st January, 2019 with 07th February, 2019, to accommodate operators who, due to portal registration technical difficulties after collecting prescribed amounts for October-December 2018, could not file the required statements; the Order is made under powers to remove difficulties and is effective from 1 February 2019.
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.
The Order substitutes the Explanation's deadline for furnishing electronic statements of outward supplies and amounts collected, replacing 31st January, 2019 with 07th February, 2019, to accommodate operators who, due to portal registration technical difficulties after collecting prescribed amounts for October-December 2018, could not file the required statements; the Order is made under powers to remove difficulties and is effective from 1 February 2019.
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