Section 52(5) in Telangana Goods and Services Tax Act, 2017
(5)Every operator who collects the amount specified in sub-section (1) shall furnish an annual 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 the amount collected under the said sub-section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year.[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein:Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.] [Inserted by Act No. 3 of 2020.]
