Due date for GST statement clarified, allowing affected operators to file monthly statements despite portal registration issues. Operators who collected amounts and were required to furnish electronic monthly statements of outward supplies and collections could not file statements for October, November and December 2018 due to technical registration difficulties on the common portal. An Explanation was inserted to declare that the due date for furnishing the statement for those months shall be the 31st January 2019, establishing a specific deadline for electronic submission.
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Provisions expressly mentioned in the judgment/order text.
Due date for GST statement clarified, allowing affected operators to file monthly statements despite portal registration issues.
Operators who collected amounts and were required to furnish electronic monthly statements of outward supplies and collections could not file statements for October, November and December 2018 due to technical registration difficulties on the common portal. An Explanation was inserted to declare that the due date for furnishing the statement for those months shall be the 31st January 2019, establishing a specific deadline for electronic submission.
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