Due date declaration for operator statement filing eases compliance after registration portal failures affect electronic GST submissions. Operators who could not obtain registration on the common portal and therefore failed to furnish monthly electronic statements for October-December 2018 were granted a declared due date for filing those statements, aligning the statutory electronic filing obligation with practical registration impediments and providing an administrative timeline adjustment without changing the substantive requirement to report outward supplies and amounts collected.
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Due date declaration for operator statement filing eases compliance after registration portal failures affect electronic GST submissions.
Operators who could not obtain registration on the common portal and therefore failed to furnish monthly electronic statements for October-December 2018 were granted a declared due date for filing those statements, aligning the statutory electronic filing obligation with practical registration impediments and providing an administrative timeline adjustment without changing the substantive requirement to report outward supplies and amounts collected.
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