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Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019
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....2.-- WHEREAS, Sub-section (4) of Section 52 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that every operator who collects the amount specified in Sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and ....