Is extension of two months as discussed in section 150, section 151 and section 152 automatic

Is extension of two months as discussed in section 150, section 151 and section 152 automatic
Question 14
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
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.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules,

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