Order No. 08/2017-GST
Date: October 28, 2017
Subject: Extension of deadline for revision of FORM GST TRAN-1 under Rule 120A of the CGST Rules.
Description:
This order extends the deadline for submitting FORM GST TRAN-1 under rule 120A of the CGST Rules, 2017, up to 30 November 2017, superseding Order No. 02/2017-GST. It applies to cases involving revision of TRAN-1 and was issued to address difficulties faced by taxpayers during the transition to GST. The order reinforces the intent of allowing legitimate transition of credit while minimising hardship caused by system limitations.
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