Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases - Order No. 4/2018 - Central GST (CGST)
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Extension of time for FORM GST TRAN-1 submissions; deadline extended for registrants affected by portal technical difficulties. The Commissioner, exercising power under the rule enabling extension of time and on the Council's recommendation, extends the period for submitting FORM GST TRAN-1 for a class of registered persons who could not file by the due date due to technical difficulties on the common portal, providing administrative relief by setting a new cut-off for eligible submissions.
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 time for FORM GST TRAN-1 submissions; deadline extended for registrants affected by portal technical difficulties.
The Commissioner, exercising power under the rule enabling extension of time and on the Council's recommendation, extends the period for submitting FORM GST TRAN-1 for a class of registered persons who could not file by the due date due to technical difficulties on the common portal, providing administrative relief by setting a new cut-off for eligible submissions.
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