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2018 (11) TMI 799 - HC - GSTUnable to upload GST TRAN-1 form - input tax credit - Held that - N/N. 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.
The petitioner sought an extension for filing GST TRAN-1 form due to technical issues. The High Court noted that the Commissioner has the power to extend the deadline for submission of the form until March 31, 2019. The petitioner was advised to represent the grievance to the Council for redressal by November 30, 2018. The petition was disposed of based on the respondent's fair stand.
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