Extension of TRAN-1 filing deadline allows Commissioner to permit late electronic declarations for registrants facing portal technical difficulties. Rule 117 is amended to add sub rule (1A) allowing the Commissioner, on the Council's recommendation, to extend the deadline for electronic submission of FORM GST TRAN 1 for registrants prevented from filing due to technical difficulties on the common portal; a proviso allows those using this extension to submit FORM GST TRAN 2 by a further specified date. Rule 142(5) is amended to insert 'or section 125' after the reference to 'of section 76', widening the rule's cross reference.
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Provisions expressly mentioned in the judgment/order text.
Extension of TRAN-1 filing deadline allows Commissioner to permit late electronic declarations for registrants facing portal technical difficulties.
Rule 117 is amended to add sub rule (1A) allowing the Commissioner, on the Council's recommendation, to extend the deadline for electronic submission of FORM GST TRAN 1 for registrants prevented from filing due to technical difficulties on the common portal; a proviso allows those using this extension to submit FORM GST TRAN 2 by a further specified date. Rule 142(5) is amended to insert "or section 125" after the reference to "of section 76", widening the rule's cross reference.
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