Extension for FORM GST TRAN-1 filings permits Commissioner to extend filing deadline after Council recommendation; TRAN-2 deadline adjusted. The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under the extension may submit FORM GST TRAN-2 by the later specified date. Rule 142(5) is amended to add an additional recovery provision cross-reference.
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 for FORM GST TRAN-1 filings permits Commissioner to extend filing deadline after Council recommendation; TRAN-2 deadline adjusted.
The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under the extension may submit FORM GST TRAN-2 by the later specified date. Rule 142(5) is amended to add an additional recovery provision cross-reference.
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