Extension of TRAN-1 filing deadline allows electronic submissions after portal failures, with adjusted TRAN-2 filing requirement. The Commissioner may, on Council recommendation, extend the electronic filing deadline for FORM GST TRAN-1 for registrants prevented from timely submission by technical difficulties on the common portal, subject to a final cut-off of 31st March, 2019; those filing TRAN-1 under this extension may submit the related FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to add a cross-reference to an additional enforcement provision alongside section 76, broadening the rule's reach.
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 TRAN-1 filing deadline allows electronic submissions after portal failures, with adjusted TRAN-2 filing requirement.
The Commissioner may, on Council recommendation, extend the electronic filing deadline for FORM GST TRAN-1 for registrants prevented from timely submission by technical difficulties on the common portal, subject to a final cut-off of 31st March, 2019; those filing TRAN-1 under this extension may submit the related FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to add a cross-reference to an additional enforcement provision alongside section 76, broadening the rule's reach.
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