Extension of TRAN-1 filing: authorized relief for registrants affected by portal technical difficulties; TRAN-2 submission allowed thereafter. A new sub-rule authorises the Commissioner, with Council recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under this extension may submit the related FORM GST TRAN-2 statement by a later specified date. Additionally, 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: authorized relief for registrants affected by portal technical difficulties; TRAN-2 submission allowed thereafter.
A new sub-rule authorises the Commissioner, with Council recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under this extension may submit the related FORM GST TRAN-2 statement by a later specified date. Additionally, rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.
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