GST: Govt Notifies Extension of Due Date for filing FORM GST TRAN – 1 [Read Notification]


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 30th November 2017 under the Central Goods and Services Tax (CGST) Act.

Earlier, the due date was October 31st.

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.

Read the full Text of the Notification Below


Related Stories