Due date extension for GST statement filings to accommodate operators unable to register on the common portal. Certain operators who collected amounts under section 52(1) were unable to obtain registration due to technical issues on the common portal and could not furnish the electronic statement required by sub-section (4) for October, November and December 2018; the State Government, exercising powers under section 172, inserts an Explanation into sub-section (4) declaring that the due date for furnishing that statement for those months shall be 31st January, 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.
Due date extension for GST statement filings to accommodate operators unable to register on the common portal.
Certain operators who collected amounts under section 52(1) were unable to obtain registration due to technical issues on the common portal and could not furnish the electronic statement required by sub-section (4) for October, November and December 2018; the State Government, exercising powers under section 172, inserts an Explanation into sub-section (4) declaring that the due date for furnishing that statement for those months shall be 31st January, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
