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<h1>Extension of TRAN-1 filing deadline permitted by Commissioner for portal technical issues; TRAN-2 filing window extended accordingly.</h1> Empowers the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 for registered persons prevented by common-portal technical difficulties, with extensions limited to a final date of 31 March 2019; persons so extended may submit FORM GST TRAN-2 by 30 April 2019. Also amends rule 142 to add an additional statutory reference expanding the rule's applicability regarding enforcement or recovery consequences.