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Due date of furnishing GST TRAN-1 and TRAN-2 extended: CBIC – Notification No. 49/2019

The CBIC vide Notification No. 49/2019 – Central Tax dated October 09, 2019, has amended Rule 117(1A) of the CGST Rules, 2017.

As per rule, the due date of FORM GST TRAN- 1 has been extended.

Rule 117(1A) which was inserted to extend the date of submitting the declaration electronically in FORM GST TRAN-1 till March 31, 2019 in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.

Now, the last date has further been extended to December 31, 2019 for submitting the declaration electronically in FORM GST TRAN-1.

Correspondingly, the amendment has also been made in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, in order to extend the date of FORM GST TRAN-2 to January 31, 2020.

Notification can be read as follows:

“In the said rules, in rule 117, – (a) in sub-rule (1A) for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st December, 2019” shall be substituted. (b) in sub-rule (4), in clause (b),in sub-clause (iii), in the proviso for the figures, letters and word “30th April, 2019”, the figures, letters and word “31st January, 2020” , shall be substituted”.

Download Notification: Notification No. 49-2019 – Central Tax

Author: Niranjan Reddy

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