Extension of GST transitional declaration deadline for portal technical failures, permitting later TRAN-1 and adjusted TRAN-2 filing timelines. The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 up to 31st March, 2019 for registered persons prevented from timely filing by technical difficulties on the common portal; those filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. The amendment also adds a reference to section 125 after the reference to section 76 in rule 142(5).
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Provisions expressly mentioned in the judgment/order text.
Extension of GST transitional declaration deadline for portal technical failures, permitting later TRAN-1 and adjusted TRAN-2 filing timelines.
The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 up to 31st March, 2019 for registered persons prevented from timely filing by technical difficulties on the common portal; those filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. The amendment also adds a reference to section 125 after the reference to section 76 in rule 142(5).
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