Extension of TRAN 1 filing deadline allowed after portal disruption; TRAN 2 submission deadline specified for affected registrants. The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 until 31st March, 2019 for registrants prevented from timely filing due to technical difficulties on the common portal; those filing under this extension may submit FORM GST TRAN-2 by 30th April, 2019. The amendment also inserts an additional enforcement-related statutory reference into the relevant rule. The amendment takes effect on publication in the Official Gazette.
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 allowed after portal disruption; TRAN 2 submission deadline specified for affected registrants.
The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 until 31st March, 2019 for registrants prevented from timely filing due to technical difficulties on the common portal; those filing under this extension may submit FORM GST TRAN-2 by 30th April, 2019. The amendment also inserts an additional enforcement-related statutory reference into the relevant rule. The amendment takes effect on publication in the Official Gazette.
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