Due date extension for GST statement filings granted for affected operators unable to register; single deadline set. An Explanation is inserted into the filing provision declaring that, for operators prevented by technical issues on the common portal from obtaining registration but who collected the specified amount, the due date for furnishing the prescribed electronic statement of outward supplies and amounts collected for the months in question is extended to a single specified deadline.
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 extension for GST statement filings granted for affected operators unable to register; single deadline set.
An Explanation is inserted into the filing provision declaring that, for operators prevented by technical issues on the common portal from obtaining registration but who collected the specified amount, the due date for furnishing the prescribed electronic statement of outward supplies and amounts collected for the months in question is extended to a single specified deadline.
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