Extension of TRAN-1 filing deadline permitted for registrants affected by portal technical difficulties, with TRAN-2 submission extended accordingly. The amendment empowers the Commissioner, upon Council recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 for registrants prevented from timely filing by technical difficulties on the common portal, subject to a final cutoff; registrants filing under that extension may submit FORM GST TRAN-2 by a specified later date. Rule 142(5) is also amended to add a reference to section 125 in addition to section 76.
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 for registrants affected by portal technical difficulties, with TRAN-2 submission extended accordingly.
The amendment empowers the Commissioner, upon Council recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 for registrants prevented from timely filing by technical difficulties on the common portal, subject to a final cutoff; registrants filing under that extension may submit FORM GST TRAN-2 by a specified later date. Rule 142(5) is also amended to add a reference to section 125 in addition to section 76.
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