Notification No. 48/2018
Date: September 10, 2018
Subject: Amendment of CGST Rules relating to TRAN-1, TRAN-2 and penalty provisions.
Description:
Inserts rule 117(1A) to allow extension of time for filing FORM GST TRAN-1 up to 31 March 2019 for technical difficulties. Extends time for filing FORM GST TRAN-2 up to 30 April 2019. Amends rule 142 to include section 125 for penalty proceedings.
Effective Date: 10 September 2018