Extension of TRAN-1 filing deadline permits Commissioner to grant extra time for electronic GST transitional declarations. Rule 117 is amended to allow the Commissioner, on the Council's recommendation, to extend the date for electronic submission of FORM GST TRAN-1 for registered persons unable to file due to technical difficulties on the common portal, such extension not beyond 31st March, 2019; persons filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended by inserting 'or section 125' after the reference to 'of section 76'.
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Provisions expressly mentioned in the judgment/order text.
Extension of TRAN-1 filing deadline permits Commissioner to grant extra time for electronic GST transitional declarations.
Rule 117 is amended to allow the Commissioner, on the Council's recommendation, to extend the date for electronic submission of FORM GST TRAN-1 for registered persons unable to file due to technical difficulties on the common portal, such extension not beyond 31st March, 2019; persons filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended by inserting "or section 125" after the reference to "of section 76".
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