Extension of filing deadline for FORM GST TRAN 1 permits late submission under applicable rule following Council recommendation. The Commissioner of State Tax, invoking rule 117 read with section 168, has extended the deadline for submission of the declaration in FORM GST TRAN-1 on the Council's recommendation, superseding the earlier circular while preserving actions or omissions made before the supersession; the order permits a one-time procedural extension of the filing period for transitional declarations under the GST transitional framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for FORM GST TRAN 1 permits late submission under applicable rule following Council recommendation.
The Commissioner of State Tax, invoking rule 117 read with section 168, has extended the deadline for submission of the declaration in FORM GST TRAN-1 on the Council's recommendation, superseding the earlier circular while preserving actions or omissions made before the supersession; the order permits a one-time procedural extension of the filing period for transitional declarations under the GST transitional framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
