Extension of GST filing deadline for operators unable to register due to portal issues, permitting later compliance with statement filing. The Order extends the deadline in the Explanation to section 52(4) of the Punjab Goods and Services Tax Act, 2017 by substituting the original date with a later date, to relieve operators who, due to common portal technical issues and lack of registration, could not furnish the required monthly electronic statements of outward supplies and amounts collected for specified months.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST filing deadline for operators unable to register due to portal issues, permitting later compliance with statement filing.
The Order extends the deadline in the Explanation to section 52(4) of the Punjab Goods and Services Tax Act, 2017 by substituting the original date with a later date, to relieve operators who, due to common portal technical issues and lack of registration, could not furnish the required monthly electronic statements of outward supplies and amounts collected for specified months.
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