The Supreme Court, on Friday has granted an extension of one -month time to the re-opening of GST portal for filing of transitional credit.
In July, the Supreme Court has directed to open the GST system enabling to claim transitional credit for two months starting from 1st September to 31st October.
GSTN, the technical backbone of the GST, has to make changes in the system in order to comply with the directions of the Apex Court and the requirements of the taxpayers.
Last week, the Central Government has approached the Supreme Court seeking a direction to to keep the facility for 90 days from October to December this year. The application further cited technical reasons and difficulties in making changes in the system due to the monthly return filings.
Justice S. Abdul Nazeer and Justice V. Ramasubramanian, while allowing the plea of the department, held that “The time for opening the GST Common Portal is extended for a further period of four weeks from today. It is clarified that all questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open. Application seeking extension of time is accordingly allowed.”
Mr. N.Venkatraman, learned Additional Solicitor General appearing on behalf of the department.
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