Issued as the CGST (Ninth Amendment) Rules, 2018, this notification empowers the Commissioner to extend the time limit for filing FORM GST TRAN-1 up to 31 March 2019 in cases of technical difficulties, and allows filing of FORM GST TRAN-2 up to 30 April 2019. It also amends rule 142 to include penalty under section 125. The changes provide relief in transitional credit matters.

Amendment:

This notification amends notification No. 3/2017