Extension of TRAN-1 filing deadline permitted by Commissioner for portal technical issues; TRAN-2 filing window extended accordingly. 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.
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 TRAN-1 filing deadline permitted by Commissioner for portal technical issues; TRAN-2 filing window extended accordingly.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.