Extension of TRAN-1 filing permits commissioner to allow delayed electronic declarations after council recommendation, enabling subsequent TRAN-2 submission. Rule 117 is amended to allow the Commissioner, on the Council's recommendation, to extend the deadline for submitting FORM GST TRAN-1 for registered persons unable to file due to technical difficulties on the common portal; those filing under that extension may submit FORM GST TRAN-2 by the later date specified in the proviso. Rule 142(5) is also amended to add an additional statutory reference to the rule's scope. The amendments commence on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of TRAN-1 filing permits commissioner to allow delayed electronic declarations after council recommendation, enabling subsequent TRAN-2 submission.
Rule 117 is amended to allow the Commissioner, on the Council's recommendation, to extend the deadline for submitting FORM GST TRAN-1 for registered persons unable to file due to technical difficulties on the common portal; those filing under that extension may submit FORM GST TRAN-2 by the later date specified in the proviso. Rule 142(5) is also amended to add an additional statutory reference to the rule's scope. The amendments commence on publication in the Official Gazette.
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