Extension of filing deadline under section 52(4) allows operators affected by portal issues to file delayed monthly statements. The Order substitutes in the Explanation to section 52(4) of the Sikkim Goods and Services Tax Act, 2017 the date '31st January, 2019' with '07th February, 2019', thereby extending the deadline to furnish the electronically prescribed monthly statements for amounts collected by operators who faced registration and portal technical issues for October-December 2018.
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 filing deadline under section 52(4) allows operators affected by portal issues to file delayed monthly statements.
The Order substitutes in the Explanation to section 52(4) of the Sikkim Goods and Services Tax Act, 2017 the date "31st January, 2019" with "07th February, 2019", thereby extending the deadline to furnish the electronically prescribed monthly statements for amounts collected by operators who faced registration and portal technical issues for October-December 2018.
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