Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117

(1A) of the Central Goods and Services 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.