- One more opportunity has been provided for unfiled TRAN-1 cases. GSTN shall identify the taxpayers who
could not file TRAN-1 due to IT glitches, on the basis of electronic audit trail and 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.
- 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.
- GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about
the number of TRAN-1s filed and submitted through this process.
- The last date of filing TRAN 1 by such taxpayers is 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.
- Last date of 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.
More Detail: Circular No. 39/13/2018 Dated: 03-04-2018 – Download Here