Extension of TRAN 1 filing: Commissioner may grant deadline relief on Council recommendation for portal technical failures, with TRAN 2 timeline adjusted. A new sub rule permits the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN 1 for registered persons prevented from filing by technical difficulties on the common portal, subject to the outer date specified; those who file TRAN 1 under this extension may submit FORM GST TRAN 2 by the later deadline set. The Rules also expand a cross reference to add an additional enforcement 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: Commissioner may grant deadline relief on Council recommendation for portal technical failures, with TRAN 2 timeline adjusted.
A new sub rule permits the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN 1 for registered persons prevented from filing by technical difficulties on the common portal, subject to the outer date specified; those who file TRAN 1 under this extension may submit FORM GST TRAN 2 by the later deadline set. The Rules also expand a cross reference to add an additional enforcement provision.
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