Extension under section 141 is discretionary; Commissioner may grant extension on sufficient cause rather than automatic. Extension of the two month period under the transitional provision is not automatic; the Commissioner may grant an extension only on sufficient cause ... Summary
Extension under section 141 is discretionary; Commissioner may grant extension on sufficient cause rather than automatic.
Extension of the two month period under the transitional provision is not automatic; the Commissioner may grant an extension only on sufficient cause being shown, requiring an applicant to present grounds for relief and for the Commissioner to adjudicate the request under the statutory transitional framework for GST.
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