GST statement filing deadline extended after portal registration issues; statutory date substituted to allow compliance. The Order amends the Explanation to subsection (4) of section 52 of the Meghalaya Goods and Services Tax Act, 2017 to address operators who collected the specified amount for October-December 2018 but could not obtain registration on the common portal and therefore could not furnish the required electronic statement. The Government, exercising its remedial powers, substituted the earlier date in the Explanation with a new date to adjust the statutory timeframe and remove the practical difficulty in filing the prescribed statement.
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GST statement filing deadline extended after portal registration issues; statutory date substituted to allow compliance.
The Order amends the Explanation to subsection (4) of section 52 of the Meghalaya Goods and Services Tax Act, 2017 to address operators who collected the specified amount for October-December 2018 but could not obtain registration on the common portal and therefore could not furnish the required electronic statement. The Government, exercising its remedial powers, substituted the earlier date in the Explanation with a new date to adjust the statutory timeframe and remove the practical difficulty in filing the prescribed statement.
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