Due date extension for GST statement filings: affected operators permitted to submit earlier months' statements by the January deadline. Operators who collected amounts but could not obtain registration due to portal technical issues are granted a time-limited compliance relief: the due date for furnishing the monthly statement of outward supplies and amounts collected for the affected months is declared to be the later prescribed deadline, thereby permitting those operators to submit the required electronic statement by that extended date.
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.
Due date extension for GST statement filings: affected operators permitted to submit earlier months' statements by the January deadline.
Operators who collected amounts but could not obtain registration due to portal technical issues are granted a time-limited compliance relief: the due date for furnishing the monthly statement of outward supplies and amounts collected for the affected months is declared to be the later prescribed deadline, thereby permitting those operators to submit the required electronic statement by that extended date.
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