GST statement filing deadline extended for operators affected by portal registration failures, allowing delayed compliance. Operators who collected amounts but could not obtain registration due to portal technical issues were unable to furnish the electronic monthly statement required by section 52(4); the Removal of Difficulties Order extends the due date for furnishing that statement for the affected months to the 31st January, 2019 and declares the Order effective from the 31st December, 2018.
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Provisions expressly mentioned in the judgment/order text.
GST statement filing deadline extended for operators affected by portal registration failures, allowing delayed compliance.
Operators who collected amounts but could not obtain registration due to portal technical issues were unable to furnish the electronic monthly statement required by section 52(4); the Removal of Difficulties Order extends the due date for furnishing that statement for the affected months to the 31st January, 2019 and declares the Order effective from the 31st December, 2018.
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