2018 (10) TMI 1520 - HC - GST

Extension of time for filing GST TRAN-1 - input tax credit - transition to GST Regime - Held that - Respondents submitted that Notification No. 48 dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration form GST TRAN-1 upto March 31, 2019. The power can be exercised by the Commissioner on the recommendation of the Council - petition disposed off.

Summary

The petitioner sought an extension for filing GST TRAN-1 form due to technical issues. Notification No.48 allows Commissioner to extend submission time until March 31, 2019. The petitioner can address the Council for grievance redressal by November 30, 2018. The petition was disposed of based on the respondents' fair stand.