Extension of statement filing for collected GST under Section 52 grants additional time for affected operators. Extension of the filing deadline for operators required to furnish the monthly electronic statement of outward supplies and amounts collected under Section 52 to accommodate technical registration failures on the common portal; the Order amends sub-section (4)'s Explanation by substituting a later deadline date so affected operators who collected amounts but could not register may furnish the prescribed statement.
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.
Extension of statement filing for collected GST under Section 52 grants additional time for affected operators.
Extension of the filing deadline for operators required to furnish the monthly electronic statement of outward supplies and amounts collected under Section 52 to accommodate technical registration failures on the common portal; the Order amends sub-section (4)'s Explanation by substituting a later deadline date so affected operators who collected amounts but could not register may furnish the prescribed statement.
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