Compliance deadline extension for GST operator statements allows delayed filing due to portal registration issues, effective retrospectively. The Order substitutes the date in the Explanation to subsection (4) of section 52 of the Madhya Pradesh GST Act, 2017 to address operators unable to obtain registration due to technical portal issues and thereby unable to furnish the prescribed electronic monthly statement; the Order is declared to have come into effect from 1 February 2019 to permit affected operators to comply.
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.
Compliance deadline extension for GST operator statements allows delayed filing due to portal registration issues, effective retrospectively.
The Order substitutes the date in the Explanation to subsection (4) of section 52 of the Madhya Pradesh GST Act, 2017 to address operators unable to obtain registration due to technical portal issues and thereby unable to furnish the prescribed electronic monthly statement; the Order is declared to have come into effect from 1 February 2019 to permit affected operators to comply.
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