Extension of TRAN-1 filing deadline allows administrative relief for portal technical failures, with TRAN-2 filing deadline adjusted accordingly. The amendment permits the Commissioner, upon Council recommendation, to extend the electronic filing deadline for Form GST TRAN-1 for registered persons who missed the due date because of common portal technical difficulties, with any such extension limited to a period not beyond the end of March 2019; it also allows those filing TRAN-1 under that extension to submit Form GST TRAN-2 by the end of April 2019, and inserts a cross-reference to section 125 into rule 142 sub-rule (5).
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 administrative relief for portal technical failures, with TRAN-2 filing deadline adjusted accordingly.
The amendment permits the Commissioner, upon Council recommendation, to extend the electronic filing deadline for Form GST TRAN-1 for registered persons who missed the due date because of common portal technical difficulties, with any such extension limited to a period not beyond the end of March 2019; it also allows those filing TRAN-1 under that extension to submit Form GST TRAN-2 by the end of April 2019, and inserts a cross-reference to section 125 into rule 142 sub-rule (5).
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