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2018 (11) TMI 801 - HC - GSTExtension of period for filing GST TRAN-1 form - unable to upload the form within prescribed time - input tax credit - Held 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.
The Punjab and Haryana High Court allowed an extension for filing GST TRAN-1 form due to technical issues. Notification No. 48 dated September 10, 2018 grants power to the Commissioner to extend the submission deadline up to March 31, 2019. The petitioner can address grievances to the Council for redressal by the Competent Authority until December 31, 2018. The petition was disposed of based on the fair stand taken by the respondents' counsel.
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