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        Case ID :
        GST - States

        Nagaland Goods and Services Tax (Twenty Third Amendment) Rules, 2018. - F.NO.FIN/REV-3/GST/1/08 (Pt-l) (Vol. 1) /259 - Nagaland SGST

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        Extension of GST TRAN-1 filing deadline allowed for affected registered persons due to portal issues. The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not submit due to technical difficulties on the common portal, not beyond 31st March, 2019; and allows those filing under that extension to submit FORM GST TRAN-2 by 30th April, 2019. It also inserts the words 'or section 125' after the words 'of section 76' in rule 142(5).
                          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 GST TRAN-1 filing deadline allowed for affected registered persons due to portal issues.

                                The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not submit due to technical difficulties on the common portal, not beyond 31st March, 2019; and allows those filing under that extension to submit FORM GST TRAN-2 by 30th April, 2019. It also inserts the words "or section 125" after the words "of section 76" in rule 142(5).


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