GST compliance deadline extension allows delayed furnishing of operator collection statements where portal registration was impeded. Operators prevented from obtaining registration due to portal technical problems were unable to furnish the required monthly electronic statements of outward supplies and amounts collected; the Removal of Difficulties Order revises the deadline in the Explanation to the provision governing that filing obligation, making the substitution effective from the Order's stated commencement to permit compliance by affected operators.
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.
GST compliance deadline extension allows delayed furnishing of operator collection statements where portal registration was impeded.
Operators prevented from obtaining registration due to portal technical problems were unable to furnish the required monthly electronic statements of outward supplies and amounts collected; the Removal of Difficulties Order revises the deadline in the Explanation to the provision governing that filing obligation, making the substitution effective from the Order's stated commencement to permit compliance by affected operators.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
