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        Case ID :
        GST - States

        Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the West Bengal Goods and Service Tax Rules, 2017 in certain cases.

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        Extension of filing deadline for FORM GST TRAN-1 provides eligible registrants extra time due to portal technical difficulties. Extension of time is granted for submission of FORM GST TRAN-1 under rule 117(1A) read with section 168, allowing a specified class of registered persons additional time to file where they could not submit by the due date due to technical difficulties on the common portal, and limited to cases recommended by the Council.
                          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 provides eligible registrants extra time due to portal technical difficulties.

                                Extension of time is granted for submission of FORM GST TRAN-1 under rule 117(1A) read with section 168, allowing a specified class of registered persons additional time to file where they could not submit by the due date due to technical difficulties on the common portal, and limited to cases recommended by the Council.


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