Filing deadline extension for operators required to submit outward-supply statements, enabling late electronic furnishing under GST framework. The Order substitutes a later date in the Explanation to sub section (4) of section 52, extending the deadline for operators who, due to technical registration failures on the common portal, collected specified amounts but could not furnish the required electronic statement of outward supplies and amounts collected, thereby enabling limited-time compliance under the Second Removal of Difficulties Order, 2019.
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Provisions expressly mentioned in the judgment/order text.
Filing deadline extension for operators required to submit outward-supply statements, enabling late electronic furnishing under GST framework.
The Order substitutes a later date in the Explanation to sub section (4) of section 52, extending the deadline for operators who, due to technical registration failures on the common portal, collected specified amounts but could not furnish the required electronic statement of outward supplies and amounts collected, thereby enabling limited-time compliance under the Second Removal of Difficulties Order, 2019.
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