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of <h1>CGST Rules Amended: Deadline for FORM GST TRAN-1 Extended to March 31, 2019; Changes in Rule 117 and Rule 142.</h1> The Central Government has issued Notification No. 48/2018 to amend the Central Goods and Services Tax (CGST) Rules, 2017. The Ninth Amendment, 2018, introduces changes including the insertion of sub-rule (1A) in Rule 117, allowing the Commissioner to extend the deadline for submitting FORM GST TRAN-1 to March 31, 2019, for those facing technical difficulties. Additionally, a proviso allows these individuals to file FORM GST TRAN-2 by April 30, 2019. Rule 142 is also amended to include references to section 125 alongside section 76. These amendments take effect upon publication in the Official Gazette.
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