Extension of TRAN-1 filing deadline permits subsequent TRAN-2 submission following council recommendation and commissioner approval. The amendment authorises the Commissioner, on Council recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registrants impeded by technical difficulties on the common portal, subject to a specified outer limit; registrants using that extension may submit FORM GST TRAN-2 by a prescribed later date. The amendment also inserts a reference to section 125 into rule 142(5) after the existing reference to section 76, expanding the provision's scope.
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Provisions expressly mentioned in the judgment/order text.
Extension of TRAN-1 filing deadline permits subsequent TRAN-2 submission following council recommendation and commissioner approval.
The amendment authorises the Commissioner, on Council recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registrants impeded by technical difficulties on the common portal, subject to a specified outer limit; registrants using that extension may submit FORM GST TRAN-2 by a prescribed later date. The amendment also inserts a reference to section 125 into rule 142(5) after the existing reference to section 76, expanding the provision's scope.
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