Extension of filing deadline for operators affected by portal registration failures permitting late submission of outward-supply statements. Order substitutes the date in the Explanation to subsection (4) of section 52 of the Mizoram Goods and Services Tax Act, thereby extending the deadline for operators who collected the specified amounts but could not obtain registration due to common portal technical issues to furnish the monthly electronic statement of outward supplies and amounts collected.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for operators affected by portal registration failures permitting late submission of outward-supply statements.
Order substitutes the date in the Explanation to subsection (4) of section 52 of the Mizoram Goods and Services Tax Act, thereby extending the deadline for operators who collected the specified amounts but could not obtain registration due to common portal technical issues to furnish the monthly electronic statement of outward supplies and amounts collected.
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