Filing deadline under GST extended to address portal registration failures, enabling affected operators to file required statements. The Order amends the Explanation to section 52(4) of the Jharkhand GST Act by substituting the earlier cut off date with a later date, thereby altering the temporal requirement for furnishing the electronic statement of outward supplies and amounts collected. The amendment responds to operators who, due to inability to obtain registration on the common portal after collecting specified amounts, could not file the statement within the original timeframe; the Order is made under the power to remove difficulties and is deemed effective from 1 February 2019.