Extension of time limit for filing TRAN-1 declarations under Rule 117 permits late submission under the GST transitional framework. Extension of time is granted for submission of declarations in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Services Tax Rules, 2017, with the Commissioner exercising statutory authority and acting on the Council's recommendation to supersede the prior order and prolong the filing window for taxpayers in the transitional GST framework.
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Provisions expressly mentioned in the judgment/order text.
Extension of time limit for filing TRAN-1 declarations under Rule 117 permits late submission under the GST transitional framework.
Extension of time is granted for submission of declarations in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Services Tax Rules, 2017, with the Commissioner exercising statutory authority and acting on the Council's recommendation to supersede the prior order and prolong the filing window for taxpayers in the transitional GST framework.
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