Extension of TRAN-1 filing deadline allows commissioner to extend filing for affected registrants after council recommendation. The amendment empowers the Commissioner, on the Council's recommendation, to extend the period for electronic submission of FORM GST TRAN-1 for registrants unable to file by the due date due to technical difficulties on the common portal. It also inserts an additional statutory reference after the existing mention of section 76 in sub rule (5), thereby expanding the scope of that procedural provision.
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 allows commissioner to extend filing for affected registrants after council recommendation.
The amendment empowers the Commissioner, on the Council's recommendation, to extend the period for electronic submission of FORM GST TRAN-1 for registrants unable to file by the due date due to technical difficulties on the common portal. It also inserts an additional statutory reference after the existing mention of section 76 in sub rule (5), thereby expanding the scope of that procedural provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
