Extension of filing deadline for operator collected GST amounts permits delayed electronic statement submission due to registration portal failures. The Explanation to sub section (4) of section 52 is amended to substitute the earlier specified date with a later date for compliance with the requirement to furnish the electronic monthly statement of outward supplies and amounts collected; the amendment is enacted under the removal of difficulties power and is deemed to have come into force on the first day of February, 2019 to address technical registration failures that prevented filing.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for operator collected GST amounts permits delayed electronic statement submission due to registration portal failures.
The Explanation to sub section (4) of section 52 is amended to substitute the earlier specified date with a later date for compliance with the requirement to furnish the electronic monthly statement of outward supplies and amounts collected; the amendment is enacted under the removal of difficulties power and is deemed to have come into force on the first day of February, 2019 to address technical registration failures that prevented filing.
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