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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.

Shanti Prime Publication Pvt. Ltd.

Filing of Return — The petitioner prayed that the period for filing GST TRAN-1 forms be extended as on account of technical problems, the same could not be uploaded on the portal within the time. The respondent stated that in case the petitioner represents to the Council, his grievance shall be redressed by the Competent Authority after affording him opportunity of hearing upto November 30, 2018.Petition disposed of accordingly. — Mountain Valley Springs India Private Limited Vs. UOI [2018] 5 TAXLOK.COM 53 (P&H)