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        GST - States

        Extension of time limit for submitting the declaration in FORM GST TRAN – 1 under rule 117 (1A) of the Meghalaya Goods and Services Tax Act, 2017 in certain cases. - ERTS (T) 2/2020/73 - Meghalaya SGST

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        Extension of filing period for GST TRAN form allows registrants hindered by portal technical difficulties additional time to file. The Commissioner, exercising authority under the rule and the Act, extends the period for submitting FORM GST TRAN-1 until the extended cutoff for the class of registered persons who could not file by the due date because of technical difficulties on the common portal, limited to cases recommended by the Council and superseding the earlier order to that extent.
                          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 filing period for GST TRAN form allows registrants hindered by portal technical difficulties additional time to file.

                                The Commissioner, exercising authority under the rule and the Act, extends the period for submitting FORM GST TRAN-1 until the extended cutoff for the class of registered persons who could not file by the due date because of technical difficulties on the common portal, limited to cases recommended by the Council and superseding the earlier order to that extent.


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