Resolution of stuck TRAN-1  and Filing of GSTR-3B

1. 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-1 s due to IT related glitches. As a result, a large number of such TRAN-1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of 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 is 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.

2. 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.

3. GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-ls filed and submitted through this process.

4. 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.

5. The decisions of the Hon’ble High Courts of Allahabad, Bombay etc., where no case specific decision has been taken, may be implemented in-line with the procedure prescribed above, subject to fulfilment of the conditions prescribed therein. Where these conditions are not satisfied, Hon’ble Courts may be suitably informed and if needed review or appeal may be filed.

Source- Circular No. 39/13/2018-GST Dated: 3rd April, 2018

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5 responses to “Govt to allow filing of STUCK TRAN-1 and related GSTR-3B (Breaking News)”

  1. Kunal Industries Pandhurna MP says:

    we could not filed our Tran 1 return before 27th Dec 2017 due to we were in mind the due date for filling was 31st Dec 2017 as published in GST council press release. Hence our carried forward Excise Credit and VAT credit should be allowed manually or open the return portal by the GST council.

  2. vijayalakshmi says:

    HOSE WHO COULD NOT FILE TRANS 1 MUST BE GIVEN ONE OPPORTUNITY TO FILE AS GOVT IS NOT LOOSING ANY REVENUE BUT ASSESSEE IS CLAIMING ONLY THE CREDITS OF WHAT HE HAS ALREADY PAID TO THE GOVT. DUE TO IMPROPER PREPARATIONS GOVT HAS HARASSED ASSESSEE AND INCREASED THE DATE FOR THEIR LACK BUT ASSESSEE HAS NO OPTION TO MAKE ANY MISTAKE. HE IS NOT GOD HE CAN DO SOME MISTAKES BUT STILL NOT AS, AS THE GOVT HAS DONE. GENUINE REQUEST PLEASE SHARE IT IN FAVOUR OF JUSTICE.

    Reply

  3. Sudhir Srichandan( M.com, MBA finance, GDC & A says:

    it is very good decission regarding filling of TRAN-1
    most of user are not filling TRAN-1 and some are filed but not getting credit.

  4. ZIMMY KATH says:

    THOSE WHO COULD NOT FILE TRANS 1 MUST BE GIVEN ONE OPPORTUNITY TO FILE AS GOVT IS NOT LOOSING ANY REVENUE BUT ASSESSEE IS CLAIMING ONLY THE CREDITS OF WHAT HE HAS ALREADY PAID TO THE GOVT. DUE TO IMPROPER PREPARATIONS GOVT HAS HARASSED ASSESSEE AND INCREASED THE DATE FOR THEIR LACK BUT ASSESSEE HAS NO OPTION TO MAKE ANY MISTAKE. HE IS NOT GOD HE CAN DO SOME MISTAKES BUT STILL NOT AS, AS THE GOVT HAS DONE. GENUINE REQUEST PLEASE SHARE IT IN FAVOUR OF JUSTICE.

  5. Rajesh Agrawal says:

    What about late filing fees in this cases of Trans1

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