Extension of TRAN-1 filing deadline permitted on council recommendation for registrants facing portal technical difficulties; TRAN-2 deadline adjusted. Commissioner, on the Council's recommendation, may extend the electronic filing date for FORM GST TRAN-1 for registrants unable to file due to portal technical difficulties, up to the outer date set by the amendment; registrants filing TRAN-1 under that extension may submit FORM GST TRAN-2 by the consequential extended deadline. The amendment also expands the rules' enforcement cross-reference to include 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 deadline permitted on council recommendation for registrants facing portal technical difficulties; TRAN-2 deadline adjusted.
Commissioner, on the Council's recommendation, may extend the electronic filing date for FORM GST TRAN-1 for registrants unable to file due to portal technical difficulties, up to the outer date set by the amendment; registrants filing TRAN-1 under that extension may submit FORM GST TRAN-2 by the consequential extended deadline. The amendment also expands the rules' enforcement cross-reference to include an additional enforcement provision.
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