GST transition filing extension for TRAN-1 and TRAN-2, with technical difficulty relief and expanded rule 142 coverage. The Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2018 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 10 September 2018. Rule 117 is amended to allow the Commissioner, on the recommendation of the Council, to extend the time for filing FORM GST TRAN-1 up to 31 March 2019 for registered persons facing technical difficulties on the common portal, and to permit filing of FORM GST TRAN-2 by 30 April 2019 in such cases. Rule 142(5) is also amended to include section 125.
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Provisions expressly mentioned in the judgment/order text.
GST transition filing extension for TRAN-1 and TRAN-2, with technical difficulty relief and expanded rule 142 coverage.
The Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2018 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 10 September 2018. Rule 117 is amended to allow the Commissioner, on the recommendation of the Council, to extend the time for filing FORM GST TRAN-1 up to 31 March 2019 for registered persons facing technical difficulties on the common portal, and to permit filing of FORM GST TRAN-2 by 30 April 2019 in such cases. Rule 142(5) is also amended to include section 125.
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