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Filing of TRAN-1 re-opened till 31st March 2019 for Taxpayers who couldn’t file due to Glitches in G


The Central Government has re-opened the facility of ling GST TRAN-1 for the taxpayers who could not file the return in time due to the technical glitches in the GST portal. The Government has amended the Central Goods and Services Rules, 2017 in this regard and notified the same today.

“Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension,” the Notification said.

As per Rule 117 of the Central Goods and Services Tax Rules, 2017, every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit of eligible duties and taxes, as denied in Explanation 2 to section 140, to which he is entitled under the provisions of the said section.


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