Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Jammu and Kashmir Goods and Service Tax Rules, 2017 in certain cases
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Extension of filing deadline for FORM GST TRAN-1 granted for registrants unable to file due to portal technical issues. The Commissioner, invoking sub rule (1A) of rule 117 and section 168, extends the period for submitting the FORM GST TRAN-1 declaration for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases are recommended by the Council; the extension is effective retrospectively from 17th September, 2018.
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 granted for registrants unable to file due to portal technical issues.
The Commissioner, invoking sub rule (1A) of rule 117 and section 168, extends the period for submitting the FORM GST TRAN-1 declaration for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases are recommended by the Council; the extension is effective retrospectively from 17th September, 2018.
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