Due date extension for GST statements lets operators with portal issues furnish overdue monthly statements by an extended deadline. An Explanation is inserted into sub-section (4) of section 52 declaring that the due date for furnishing the electronic statement of outward supplies and amounts collected for October, November and December 2018 shall be the 31st January, 2019, to accommodate operators who collected amounts but could not obtain registration due to technical difficulties on the common portal.
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 statements lets operators with portal issues furnish overdue monthly statements by an extended deadline.
An Explanation is inserted into sub-section (4) of section 52 declaring that the due date for furnishing the electronic statement of outward supplies and amounts collected for October, November and December 2018 shall be the 31st January, 2019, to accommodate operators who collected amounts but could not obtain registration due to technical difficulties on the common portal.
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