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    <description>An order substitutes a later cutoff date in the Explanation to section 52(4) of the Uttar Pradesh GST Act to enable operators who collected the specified amount but could not obtain registration due to common portal technical problems to furnish the required electronic monthly statement of outward supplies effected through them, including returns through them and the amounts collected, for the affected months.</description>
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      <description>An order substitutes a later cutoff date in the Explanation to section 52(4) of the Uttar Pradesh GST Act to enable operators who collected the specified amount but could not obtain registration due to common portal technical problems to furnish the required electronic monthly statement of outward supplies effected through them, including returns through them and the amounts collected, for the affected months.</description>
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