Extension of GST transitional filing deadlines permitted after portal technical difficulties, with TRAN-2 deadline adjusted accordingly. The Commissioner may, on the recommendation of the Council, extend the deadline for electronic submission of FORM GST TRAN-1 where registered persons could not file due to technical difficulties on the common portal, and those filing under that extension may submit FORM GST TRAN-2 by an adjusted deadline. The amendments also add a cross-reference expanding the scope of an existing enforcement provision.
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 permitted after portal technical difficulties, with TRAN-2 deadline adjusted accordingly.
The Commissioner may, on the recommendation of the Council, extend the deadline for electronic submission of FORM GST TRAN-1 where registered persons could not file due to technical difficulties on the common portal, and those filing under that extension may submit FORM GST TRAN-2 by an adjusted deadline. The amendments also add a cross-reference expanding the scope of an existing enforcement provision.
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