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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.

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Filing of Return— The 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.

Held that—Respondents submitted 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.[VIKAS FORGINGS PVT. LTD. VERSUS UNION OF INDIA AND OTHERS] [PUNJAB AND HARYANA HIGH COURT][2018] 5 TAXLOK.COM 49 (P&H)