The Central Board of Indirect Taxes (CBIC) has decided to give a fresh opportunity to certain taxpayers who could not file TRAN 1 on or before 27.12.2017 due to technical glitches in the official portal, Goods and Services Tax Network ( GSTN ). Such taxpayers identified by the GSTN can file TRAN-1 by 30th April, CBIC missive issued last day said.
“The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018,” the Board said.
“GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of the electronic audit trail. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing,” it said.
The circular further clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1.
It further said that the taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-à-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure.
GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process, it said.
A large number of such TRAN-1s are stuck in the system since a large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT-related glitches, the circular said.
“Decision relating to filing of TRAN-1 shall benefit 17,573 taxpayers who shall consequently be able to avail Rs. 2582.98 cr. as CGST credit & Rs. 1112.77 cr. as SGST credit,” the official twitter handle of the Finance Ministry tweeted today.
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