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Due date for GST statement extended to enable filing after portal registration difficulties for specified months. The Governor has inserted an Explanation into sub section (4) declaring that the due date for furnishing the electronic statement of outward supplies and amounts collected, for the months of October, November and December 2018, shall be the 31st January, 2019, to address inability of certain operators to obtain registration on the common portal and consequent filing difficulties.
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Provisions expressly mentioned in the judgment/order text.
Due date for GST statement extended to enable filing after portal registration difficulties for specified months.
The Governor has inserted an Explanation into sub section (4) declaring that the due date for furnishing the electronic statement of outward supplies and amounts collected, for the months of October, November and December 2018, shall be the 31st January, 2019, to address inability of certain operators to obtain registration on the common portal and consequent filing difficulties.
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