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Statement filing deadline extended to enable operators affected by portal registration failures to submit required electronic supply statements. Amendment to the Explanation of subsection (4) of section 52 substitutes an alternate date to address operators who, due to technical registration issues on the common portal, were unable to furnish the mandatory electronic monthly statement of outward supplies and amounts collected; the Order modifies the prescribed deadline so affected operators can comply with the statutory electronic statement requirement.
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Provisions expressly mentioned in the judgment/order text.
Statement filing deadline extended to enable operators affected by portal registration failures to submit required electronic supply statements.
Amendment to the Explanation of subsection (4) of section 52 substitutes an alternate date to address operators who, due to technical registration issues on the common portal, were unable to furnish the mandatory electronic monthly statement of outward supplies and amounts collected; the Order modifies the prescribed deadline so affected operators can comply with the statutory electronic statement requirement.
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