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        Case ID :
        GST - States

        The Andhra Pradesh Goods and Services Tax (Twenty Third Amendment) Rules, 2018. - G.O.Ms.No. 489 - Andhra Pradesh SGST

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        Extension of TRAN-1 filing deadline for taxpayers affected by portal technical difficulties allows subsequent TRAN-2 submission. The amendment empowers the Chief Commissioner, upon the Council's recommendation, to extend the electronic submission deadline for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under this extension may submit the related statement in FORM GST TRAN-2 within a further prescribed period. Additionally, Rule 142(5) is revised to insert a reference to Section 125 alongside section 76.
                          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 for taxpayers affected by portal technical difficulties allows subsequent TRAN-2 submission.

                                The amendment empowers the Chief Commissioner, upon the Council's recommendation, to extend the electronic submission deadline for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under this extension may submit the related statement in FORM GST TRAN-2 within a further prescribed period. Additionally, Rule 142(5) is revised to insert a reference to Section 125 alongside section 76.


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