Extension of TRAN-1 filing deadline permits affected registrants extra time and sets a later TRAN-2 submission date. The Commissioner, on the Council's recommendation, may extend the deadline for electronic submission of FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing TRAN-1 under such extension may submit FORM GST TRAN-2 by the later specified date. Separately, rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.
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 permits affected registrants extra time and sets a later TRAN-2 submission date.
The Commissioner, on the Council's recommendation, may extend the deadline for electronic submission of FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing TRAN-1 under such extension may submit FORM GST TRAN-2 by the later specified date. Separately, rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.
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