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Due date of Filing of TRAN-1 is Not Extended by Notification No. 48/2018 Central Tax Dated 10-09-2019.

Government has issued Notification No. 48/2018 Central Tax Dated 10-09-2019 which empowers the Commissioner to Extend the due date of Filing of TRAN-1 in case of Technical Glitches. However, this Notification does not extend the due date but only gives the powers to the Commissioner to extend the due date.

Originally Proviso to sub rule 1 of Rule 117 of CGST Rules, 2017 empowered the Commissioner to extend the due date of Filing of TRAN-1 and Commissioner by issuing the order extended the due date to 27th Dec-2017 and beyond which commissioner was not empowered to extend.

By issuing the aforementioned Notification Sub Rule 1A inserted in Rule 117 through which Power to Extend the due date of TRAN-1 is again given to the commissioner who may exercise the power on the recommendation of GST Council up to 31st March-2019.

Thus, to extend the due date commissioner is required to Issue an order and conditions of Technical Glitches may also be specified in this order.

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4 Comments

  1. Ramesh Chandra Babu says:

    Sub: Request for Claiming of Transitional Input (TRAN-1)-Reg
    Ref:-GSTN 37AAACU8768N1ZF
    Respected Sir,

    With reference to the above subject, we are M/S Ushaspincoat PvtLtd.,, (GSTN No. 37AAACU8768N1ZF) would bring to your kind notice that we are unable to file TRAN 1 within the due date due to some technical problems in the GSTN portal. The filing of TRAN 1 didn’t happen in spite of several attempts from our end due to technical problems in the GSTN portal.

    We have informed the same to The Chief Commissioner, Joint Commissioner and Assistant Commissioner of GST Department, they advised us to please wait for re opening of TRAN 1. But till date no communication regarding reopening of TRAN 1, We send a mail number of times to GST Help Desk & GST Grievance from December 28th to till date there is no response and we send a representation to Office of the Goods & Service Tax council- New Delhi through Courier but nobody can suggest me how to clime TRAN 1. Now we request to your guidance for filing of Tran 1 Online or Manual Facility claiming of Transitional Input (TRAN 1) since FY 2017-18 is closed and we have to file GSTR 3B (Mar ’18) by 20th of this month. Please give an opportunity for claiming Tran 1 to your grateful Kindness

    Please do the needful and acknowledge.

    Thanking you,
    Yours obediently,

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