Due date extension for GST statement filing after portal registration issues allows affected operators to furnish delayed monthly statements. An Explanation is inserted into section 52(4) declaring a specified extended due date for furnishing the electronic statement of outward supplies and amounts collected for the three specified months of 2018 where operators could not obtain registration due to technical issues on the common portal; the Order is made under section 172 and takes effect from the stated effective date.
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 statement filing after portal registration issues allows affected operators to furnish delayed monthly statements.
An Explanation is inserted into section 52(4) declaring a specified extended due date for furnishing the electronic statement of outward supplies and amounts collected for the three specified months of 2018 where operators could not obtain registration due to technical issues on the common portal; the Order is made under section 172 and takes effect from the stated effective date.
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