Due date extension for GST statement allows filing for October-December 2018 until 31 January 2019 due to portal issues. Operators who could not obtain registration due to portal technical issues are granted procedural relief: the due date to furnish the monthly electronic statement of outward supplies for October, November and December 2018 is declared to be 31 January 2019, permitting affected operators to comply despite earlier inability to file within the statutory timeframe.
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 allows filing for October-December 2018 until 31 January 2019 due to portal issues.
Operators who could not obtain registration due to portal technical issues are granted procedural relief: the due date to furnish the monthly electronic statement of outward supplies for October, November and December 2018 is declared to be 31 January 2019, permitting affected operators to comply despite earlier inability to file within the statutory timeframe.
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