Extension of TRAN-1 filing deadline permitted on Council recommendation; TRAN-2 submission allowed subsequently under state GST rules. The Commissioner may, on the recommendations of the Council, extend the date for electronic submission of FORM GST TRAN-1 up to 31st March, 2019 for registered persons who could not file due to technical difficulties; registered persons filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to insert a reference to section 125 in addition to 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 permitted on Council recommendation; TRAN-2 submission allowed subsequently under state GST rules.
The Commissioner may, on the recommendations of the Council, extend the date for electronic submission of FORM GST TRAN-1 up to 31st March, 2019 for registered persons who could not file due to technical difficulties; registered persons filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to insert a reference to section 125 in addition to section 76.
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