Extension of filing deadline for operators to submit statements under section 52(4) to address portal registration issues. Operators unable to obtain registration due to portal technical issues could not furnish the monthly electronic statement required by Section 52(4) for October-December 2018; the State Government, under Section 172, issued the Odisha GST (Second Removal of Difficulties) Order, 2019, substituting the date in the Explanation to sub-section (4) of Section 52 to provide affected operators additional time to submit the prescribed statements.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for operators to submit statements under section 52(4) to address portal registration issues.
Operators unable to obtain registration due to portal technical issues could not furnish the monthly electronic statement required by Section 52(4) for October-December 2018; the State Government, under Section 172, issued the Odisha GST (Second Removal of Difficulties) Order, 2019, substituting the date in the Explanation to sub-section (4) of Section 52 to provide affected operators additional time to submit the prescribed statements.
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