CBIC further amends the CGST Rules, 2017 to empower Commissioner to extend due date for filing TRAN-1 till 31st March, 2019
Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 48/2018 dated 10th September, 2018 to further amend the Central Goods and Services Tax Rules, 2017.
Key highlights of the amendment are –
- In Rule 117, sub rule 1A has been inserted to empower the Commissioner, on the recommendation of the Council, to extend the due date for submitting the declaration electronically in FORM GST TRAN-1 for a period not beyond 31st day of March, 2019, in respect of registered persons who could not submit the declaration by the due date on account of technical difficulties on the common portal.
- The registered persons who shall be filing the declaration in FORM GST TRAN-1 as per the Rule stated above, may submit the statement in FORM GST TRAN-2 by 30th day of April, 2019.
For further information please refer the attached document.