Extension of GST filing deadline for operators unable to register; substituted due date permits delayed electronic statement submission. Operators who collected amounts but could not obtain registration due to technical issues on the common portal and hence could not furnish the monthly electronic statement for October-December 2018 are treated as affected; the State Government, exercising powers to remove difficulties, substitutes the previously specified deadline in the Explanation to the filing provision with a later date, extending the period for those operators to submit the prescribed electronic statement without changing other reporting obligations or the prescribed form and manner of submission.
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.
Extension of GST filing deadline for operators unable to register; substituted due date permits delayed electronic statement submission.
Operators who collected amounts but could not obtain registration due to technical issues on the common portal and hence could not furnish the monthly electronic statement for October-December 2018 are treated as affected; the State Government, exercising powers to remove difficulties, substitutes the previously specified deadline in the Explanation to the filing provision with a later date, extending the period for those operators to submit the prescribed electronic statement without changing other reporting obligations or the prescribed form and manner of submission.
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