Order No. 01/2019-GST
This order extends the time limit for filing FORM GST TRAN-1 until 31 March 2019 for a specific class of registered persons who could not file the form earlier due to technical glitches on the GST portal. It applies only to cases that were examined and recommended by the GST Council. The order supersedes an earlier order dated 17 September 2018 but protects actions already taken. Its purpose is to safeguard the entitlement of transitional input tax credit and ensure that genuine taxpayers are not prejudiced due to system-related issues beyond their control.
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