Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Tripura State Goods and Services Tax Rules, 2017 in certain cases
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GST transition credit filing relief extends FORM GST TRAN-1 deadline for eligible registered persons affected by common portal technical difficulties. Extension of time for filing FORM GST TRAN-1 is granted under rule 117(1A) read with section 168 for a limited class of registered persons. The benefit applies only where FORM GST TRAN-1 could not be submitted by the due date because of technical difficulties on the common portal and the cases have been recommended by the Council. For such eligible persons, the time for submission stands extended up to 31 March 2019.
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.
GST transition credit filing relief extends FORM GST TRAN-1 deadline for eligible registered persons affected by common portal technical difficulties.
Extension of time for filing FORM GST TRAN-1 is granted under rule 117(1A) read with section 168 for a limited class of registered persons. The benefit applies only where FORM GST TRAN-1 could not be submitted by the due date because of technical difficulties on the common portal and the cases have been recommended by the Council. For such eligible persons, the time for submission stands extended up to 31 March 2019.
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