Due date extension under GST broadens the return filing deadline, altering the compliance cutoff for affected taxpayers. Exercising statutory extension powers under sub section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017, the Commissioner amends the earlier notification dated 29 November 2018 by substituting the previously specified return filing deadline with a new later date, thereby altering only the compliance cutoff in that notification without changing other substantive return obligations.
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Provisions expressly mentioned in the judgment/order text.
Due date extension under GST broadens the return filing deadline, altering the compliance cutoff for affected taxpayers.
Exercising statutory extension powers under sub section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017, the Commissioner amends the earlier notification dated 29 November 2018 by substituting the previously specified return filing deadline with a new later date, thereby altering only the compliance cutoff in that notification without changing other substantive return obligations.
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