GST TRAN-1 filing extension for eligible registered persons facing portal technical difficulties under the prescribed rule. Extension of the time limit for filing Form GST TRAN-1 under Rule 117(1A) was granted for registered persons who could not submit the declaration by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council. The Commissioner, exercising power under Section 168 read with Rule 117(1A), extended the period for submission of the declaration up to 31-01-2019 for the specified class of eligible persons.
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Provisions expressly mentioned in the judgment/order text.
GST TRAN-1 filing extension for eligible registered persons facing portal technical difficulties under the prescribed rule.
Extension of the time limit for filing Form GST TRAN-1 under Rule 117(1A) was granted for registered persons who could not submit the declaration by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council. The Commissioner, exercising power under Section 168 read with Rule 117(1A), extended the period for submission of the declaration up to 31-01-2019 for the specified class of eligible persons.
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