Question 14 - Is extension of two months as discussed in section 150, section 151 and section 152 automatic - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 24
Transitional Provisions
Contents
Q 14. Is extension of two months as discussed in section 150, section 151 and section 152 automatic?
Ans. No, it is not automatic. It shall be extended by the competent authority only on sufficient cause being shown.