Extension for transitional return filing granted for taxpayers affected by portal technical difficulties, with TRAN 2 submission deadline extended. The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing date for FORM GST TRAN 1 for registered persons prevented by common portal technical difficulties; those filers may thereafter submit FORM GST TRAN 2 by an extended deadline. It also amends rule 142 to add an additional enforcement cross reference and updates GSTR 9 instructions to require declaration of the value of 'no supply' in specified tables. The rules take effect on publication unless otherwise provided.
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Provisions expressly mentioned in the judgment/order text.
Extension for transitional return filing granted for taxpayers affected by portal technical difficulties, with TRAN 2 submission deadline extended.
The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing date for FORM GST TRAN 1 for registered persons prevented by common portal technical difficulties; those filers may thereafter submit FORM GST TRAN 2 by an extended deadline. It also amends rule 142 to add an additional enforcement cross reference and updates GSTR 9 instructions to require declaration of the value of "no supply" in specified tables. The rules take effect on publication unless otherwise provided.
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