2018 (11) TMI 1188 - HC - GST

Extension of time for filing GST TRAN-1 - 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.

Summary

The High Court of Punjab and Haryana heard a case where the petitioner requested an extension for filing GST TRAN-1 form due to technical issues. The court noted that the Commissioner has the power to extend the deadline up to March 31, 2019, upon recommendation of the Council. The petition was disposed of based on the fair stand taken by the respondents' counsel. (Case Citation: 2018 (11) TMI 1188 - PUNJAB AND HARYANA HIGH COURT)