Extension of GST filing deadline for operators enables submission of previously unfiled outward supply statements due to portal issues. An order substitutes a later cutoff date in the Explanation to section 52(4) of the Uttar Pradesh GST Act to enable operators who collected the specified amount but could not obtain registration due to common portal technical problems to furnish the required electronic monthly statement of outward supplies effected through them, including returns through them and the amounts collected, for the affected months.
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.
Extension of GST filing deadline for operators enables submission of previously unfiled outward supply statements due to portal issues.
An order substitutes a later cutoff date in the Explanation to section 52(4) of the Uttar Pradesh GST Act to enable operators who collected the specified amount but could not obtain registration due to common portal technical problems to furnish the required electronic monthly statement of outward supplies effected through them, including returns through them and the amounts collected, for the affected months.
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