Extension of TRAN-1 filing deadline allows late electronic declarations for registrants affected by portal technical difficulties. The amendment authorises the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and permits those filing under the extension to submit the related statement in FORM GST TRAN-2 by a later date; it also adds an additional statutory cross-reference into the relevant rule provision.
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Provisions expressly mentioned in the judgment/order text.
Extension of TRAN-1 filing deadline allows late electronic declarations for registrants affected by portal technical difficulties.
The amendment authorises the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and permits those filing under the extension to submit the related statement in FORM GST TRAN-2 by a later date; it also adds an additional statutory cross-reference into the relevant rule provision.
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