Central Goods and Services Tax (Ninth Amendment) Rules, 2018

Introduction of new sub-rule (1A) under rule 117 allows the Commissioner to extend the deadline for submitting FORM GST TRAN-1 electronically until March 31, 2019, due to technical glitches. Registered persons facing portal issues can benefit from the extension based on the Council's recommendation.

Amendment in sub-rule (4) of rule 117 enables those filing FORM GST TRAN-1 under sub-rule (1A) to submit FORM GST TRAN-2 by April 30, 2019. Rule 142 sees an addition in sub-rule (5), including compliance with section 125, in addition to section 76.

These amendments aim to streamline the transition process and ease compliance burden for taxpayers. Extension up to March 2019 provides relief to those encountering technical hurdles during the transition phase.

Taxpayers can now align their filing timelines accordingly, ensuring smoother GST transition. The amendments reflect the government's responsiveness to practical challenges faced by taxpayers.

These changes come into effect upon publication in the Official Gazette, providing immediate relief to affected taxpayers. The amendments underscore the government's commitment to ensuring a seamless GST regime.