Taxpayers who couldn’t File TRAN-1 due to Technical Glitches in Portal can file till January [Read Order]

CBIC - IRPs - RPs - Tracking GST Refund - TRAN-1 - GST Portal - Service Tax - Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing GST TRAN-1 to taxpayers who could not file the same due to the technical issues in the GST Portal.

An order issued by the Board today said that “the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st January, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council.”

Any business having a closing stock -whether registered or not before GST, will be entitled to claim credit of tax paid under pre-GST regime. This claim of ITC is subject to conditions specified in the Act. TRAN 1 must be filed by the registered persons under GST. However, those registering under GST as composition dealer cannot file such returns.

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