Due Date for filing GST TRAN-1 Again Extended [Read Order]

In a major relief to the tax payers, the Central Government today notified that the due date for filing FORM GST TRAN – 1 (with revision facility) extended to 27^th December from 30th November 2017.

Earlier, the due date was October 31st. on 28^th October, the Government had said that the return can be filed till 30^th November.

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.