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2019 (4) TMI 149 - HC - GSTExtension of time to file Form GST TRAN – 1 - transition to GST Regime - transitional credit - Held that:- By virtue of the amendment to Rule 117 of the Central Goods and Services Tax Rules, 2017, by inserting sub-rule 1(a) with effect from 10.09.2018, the time period specified for uploading the Form in Tran - 1 has been extended upto 31.03.2019 - the petitioner is entitled to upload the Form Tran - 1 by 31.03.2019, if the registered person could not submit the declaration by the due date on account of technical difficulties on the common portal - Petition allowed.
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