Extension of GST transitional filing deadlines permits Commissioner to grant relief for filings delayed by portal technical difficulties. The amendment empowers the Commissioner, on the Council's recommendation, to extend electronic filing deadlines for Form GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and allows a consequential extension for filing Form GST TRAN-2; it also inserts an additional enforcement reference into the rule text. The rules come into force on publication and are declared deemed effective from an earlier specified date.
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 transitional filing deadlines permits Commissioner to grant relief for filings delayed by portal technical difficulties.
The amendment empowers the Commissioner, on the Council's recommendation, to extend electronic filing deadlines for Form GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and allows a consequential extension for filing Form GST TRAN-2; it also inserts an additional enforcement reference into the rule text. The rules come into force on publication and are declared deemed effective from an earlier specified date.
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