Extension of filing deadlines: notified extensions and central tax extensions are deemed to apply to corresponding GST returns. The Act authorises the State GST Commissioner to notify extensions for furnishing annual returns and statements for specified classes of registered persons, and provides that extensions notified by the Commissioner of Central Tax are deemed to be notified by the State Commissioner. It establishes transfers from the State electronic cash ledger to corresponding central tax or cess accounts and requires the State to transfer to the Central Government amounts equal to any State-tax refunds disbursed by the Central Government. The Act also deems the Central Act's National Appellate Authority for Advance Ruling to be the national authority under the State Act.
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.
Extension of filing deadlines: notified extensions and central tax extensions are deemed to apply to corresponding GST returns.
The Act authorises the State GST Commissioner to notify extensions for furnishing annual returns and statements for specified classes of registered persons, and provides that extensions notified by the Commissioner of Central Tax are deemed to be notified by the State Commissioner. It establishes transfers from the State electronic cash ledger to corresponding central tax or cess accounts and requires the State to transfer to the Central Government amounts equal to any State-tax refunds disbursed by the Central Government. The Act also deems the Central Act's National Appellate Authority for Advance Ruling to be the national authority under the State Act.
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