Extension of GST TRAN-1 filing allowed for taxpayers affected by portal issues; TRAN-2 submission timeline adjusted accordingly. The Commissioner may, on the Council's recommendation, extend the electronic filing deadline for Form GST TRAN-1 for registrants prevented by technical portal difficulties; registrants filing under that extension may submit the related Form GST TRAN-2 within the specified consequential timeframe. The amendment also adds a cross-reference to additional recovery or enforcement provisions in an existing sub-rule.
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 GST TRAN-1 filing allowed for taxpayers affected by portal issues; TRAN-2 submission timeline adjusted accordingly.
The Commissioner may, on the Council's recommendation, extend the electronic filing deadline for Form GST TRAN-1 for registrants prevented by technical portal difficulties; registrants filing under that extension may submit the related Form GST TRAN-2 within the specified consequential timeframe. The amendment also adds a cross-reference to additional recovery or enforcement provisions in an existing sub-rule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
