GST statement due date extension permits operators facing portal registration issues to file outstanding monthly outward-supply statements. The Order declares a specific extended due date for furnishing the electronic statement required of operators who collected the prescribed amount but, due to technical registration difficulties on the common portal, could not file the monthly statements for October, November and December 2018; the Government inserts an Explanation fixing the due date for those months as the stated calendar 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.
GST statement due date extension permits operators facing portal registration issues to file outstanding monthly outward-supply statements.
The Order declares a specific extended due date for furnishing the electronic statement required of operators who collected the prescribed amount but, due to technical registration difficulties on the common portal, could not file the monthly statements for October, November and December 2018; the Government inserts an Explanation fixing the due date for those months as the stated calendar deadline.
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