Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117(1A) of the Central Goods and Services Tax Rules, 2017 in certain cases. - CCT/26-2/2017-2018/13/2242 - Goa SGST
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Extension of time for TRAN-1 filing where portal failures prevented timely submission, subject to council recommendation. Extension of time for submission of FORM GST TRAN-1 is granted to a specified class of registered persons who could not file by the due date due to technical difficulties on the common portal, limited to those cases recommended by the Council and effected by the Commissioner under the statutory power to extend filing periods.
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 time for TRAN-1 filing where portal failures prevented timely submission, subject to council recommendation.
Extension of time for submission of FORM GST TRAN-1 is granted to a specified class of registered persons who could not file by the due date due to technical difficulties on the common portal, limited to those cases recommended by the Council and effected by the Commissioner under the statutory power to extend filing periods.
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