Shanti Prime Publication Pvt. Ltd.
Filing of Return—Extension of time for filing of GST TRAN-1—Input tax credit—In the instant case, petitioner has filed the present petition with a prayer that the period for filing GST TRAN-1 form be extended as on account of technical problems, the same could not be uploaded on the portal within the time granted.
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.[M/S INNOVATIVE MEDICARE TECHNOLOGIES (P) LTD. VERSUS UNION TERRITORY, CHANDIGARH AND OTHERS] [PUNJAB AND HARYANA HIGH COURT]