F.
No. CBEC-20/06/17/2018-GST (Pt. 1)
Government
of India
Ministry of Finance
(Department
of Revenue)
[Central
Board of Indirect Taxes and Customs]
*
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New Delhi, the 7" February, 2020
Order
No. 01/2020-GST
Subject: Extension of time limit for
submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central
Goods and Service Tax Rules, 2017 in certain cases
In
exercise of the powers conferred by sub-rule (1A) of rule 117 of the Central
Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods
and Services Tax Act, 2017, on the recommendations of the Council, and in
supersession of Order No. 01/2019-GST dated 31.01.2019, except as respects
things done or omitted to be done before such supersession, the Commissioner
hereby extends the period for submitting the declaration in FORM GST TRAN-1
till 31st March, 2020, for the class of registered persons who could not submit
the said declaration by the due date on account of technical difficulties on
the common portal and whose cases have been recommended by the Council.
(Yogendya
Garg)
Principal
Commissioner (GST)
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