Extension of GST filing deadline for operators affected by portal issues, enabling late submission of required statements. The Order substitutes a later calendar cut-off in the Explanation to sub-section (4) of the Act's statement-furnishing requirement, enabling operators who faced common-portal registration failures and collected amounts for the stated months to furnish the required electronic statements within the revised timeframe; the modification is made under the State Government's power to remove difficulties and applies specifically to the affected filing obligation.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST filing deadline for operators affected by portal issues, enabling late submission of required statements.
The Order substitutes a later calendar cut-off in the Explanation to sub-section (4) of the Act's statement-furnishing requirement, enabling operators who faced common-portal registration failures and collected amounts for the stated months to furnish the required electronic statements within the revised timeframe; the modification is made under the State Government's power to remove difficulties and applies specifically to the affected filing obligation.
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