Extension of TRAN-1 filing deadline permits relief for taxpayers affected by portal technical difficulties; TRAN-2 filing deadline clarified. The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 where registered persons could not file due to technical difficulties on the common portal, not beyond 31st March, 2019; those filing TRAN-1 under that extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.
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Provisions expressly mentioned in the judgment/order text.
Extension of TRAN-1 filing deadline permits relief for taxpayers affected by portal technical difficulties; TRAN-2 filing deadline clarified.
The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 where registered persons could not file due to technical difficulties on the common portal, not beyond 31st March, 2019; those filing TRAN-1 under that extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.
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