GST Form Submission Deadline Extended: Electronic Filing Permitted for TRAN-1 and TRAN-2 by Specified Dates

HC of Karnataka ruled on GST declaration deadline extension. The court acknowledged Notification No.48/2018 allowing electronic submission of FORM GST TRAN-1 and FORM GST TRAN-2 by 31.03.2019 and 30.04.2019 respectively. Petitioner was directed to upload required forms by the extended deadline, and the writ petition was disposed of as infructuous.

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Issues:
Extension of deadline for submitting declaration electronically in FORM GST TRAN-1 and FORM GST TRAN-2 under the Central Goods and Services Tax Rules, 2017.

Analysis:
The judgment delivered by the High Court of Karnataka pertains to the extension of the deadline for submitting declarations electronically under the Central Goods and Services Tax Rules, 2017. The court noted that in response to the notice issued by the court, the respondent-Department produced Notification No.48/2018 dated 10.09.2018, which amended the rules. The notification allowed an extension for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, for registered persons facing technical difficulties on the common portal. Additionally, the notification permitted the submission of the statement in FORM GST TRAN-2 by 30th April, 2019, for those who filed the declaration under the extended timeline.

The court acknowledged that the petitioner had the opportunity to upload FORM GST TRAN-1 and FORM GST TRAN-2 on the official website of the GST Council by 31.03.2019, as per the notification. Consequently, the relief sought by the petitioner in the writ petition was considered granted by the GST Department due to the extension of the submission deadline. As a result, the court disposed of the writ petition as infructuous, with the liberty and direction given to the petitioner-assessee to upload the required forms on the GST Council's official website by the extended deadline in compliance with the law.

In conclusion, the judgment addressed the issue of the extension of the deadline for submitting declarations electronically under the Central Goods and Services Tax Rules, 2017, as per Notification No.48/2018. The court recognized the relief provided by the GST Department through the notification and directed the petitioner to adhere to the extended deadline for uploading the necessary forms on the GST Council's website.

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