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        Case ID :
        GST - States

        The Odisha Goods and Services Tax (Ninth Amendment) Rules, 2018. - 29219-FIN-CT1-TAX-0034/2017/FIN-S.R.O. No. 380/2018 - Orissa SGST

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        Extension of TRAN-1 filing deadline allows affected registrants extra time to file TRAN-1 and submit TRAN-2 later. Amendment permits the Commissioner, on Council recommendation, to extend electronic filing deadlines for FORM GST TRAN-1 where registrants faced technical difficulties on the common portal; those filing under the extension may submit the related statement in FORM GST TRAN-2 within an additional prescribed period.
                          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 affected registrants extra time to file TRAN-1 and submit TRAN-2 later.

                                Amendment permits the Commissioner, on Council recommendation, to extend electronic filing deadlines for FORM GST TRAN-1 where registrants faced technical difficulties on the common portal; those filing under the extension may submit the related statement in FORM GST TRAN-2 within an additional prescribed period.


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