Due date for GST TRAN 1 extended to 31.10.17 vide CGST Order no. 3/2017

Due date for GST TRAN 1 extended to 31.10.17 vide CGST Order no. 3/2017 Extension of time limit for submitting the declaration in FORM GST T

Ankita Khetan

Sep 21, 2017

Last update on Sep 21, 2017

Due date for GST TRAN 1 extended to 31.10.17 vide CGST Order no. 3/2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1.

After the CGST order no.2/2017 was passed there was a lot of confusion in the minds of taxpayers regarding the due date for submission of GST TRAN -1. It clearly stated that there is an extension in time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017. Rule 120A of CGST Rules,2017 is regarding the revision of already submitted GST TRAN 1 within the due dates. A lot of questions and queries were asked on official twitter handle by the taxpayers regarding the due date for filing of GST TRAN 1 after the order no.2/2017 was passed. Before the order no. 3/2017 was passed the due date for submission of GST TRAN 1 was 90 days from the roll out of GST i.e. 30/09/2017 ; which is now extended to 31/10/2017. This extension is as per rule 117 read with section 168 of the CGST Act, 2017. ADVISORY to Taxpayers for claiming credit in TRAN 1 issued by GSTN on official twitter handle.

F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

New Delhi, the 21st September, 2017

Order No. 03/2017-GST

Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is extended till 31st October, 2017.

-sd- (Upender Gupta) Commissioner (GST)