Important Keywords: Order No. 01/2020 – GST: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules 2017 in certain cases, Order No. 01/2020-GST, F. No. CBEC-20/06/17/2018-GST (Pt. 1), Rule 117(1A) of CGST Rules 2017, Central Goods and Service Tax Rules 2017,
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Table of Contents
F. No. CBEC-20/06/17/2018-GST (Pt. 1)
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
***
New Delhi, the 7th February, 2020
Order No. 01/2020 – GST: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service 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.
(Yogendra Garg)
Principal Commissioner (GST)
Frequently Asked Questions (FAQs)
📌 Q1: What is Order No. 01/2020 – GST?
Answer:
This order, issued by CBIC on February 7, 2020, extends the deadline for submitting FORM GST TRAN-1 until March 31, 2020, for specific taxpayers who:
✔️ Faced technical issues while filing TRAN-1
✔️ Had their cases recommended by the GST Council
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🏛 Q2: What is FORM GST TRAN-1, and why is it important?
Answer:
📌 FORM GST TRAN-1 allows businesses to claim transitional input tax credit (ITC) for taxes paid before the implementation of GST (i.e., pre-GST regime taxes).
✅ Who needs to file TRAN-1?
Businesses that had unutilized input tax credit under the previous tax laws (VAT, Service Tax, Excise)
Those who couldn’t file TRAN-1 due to technical difficulties
🚀 Want to claim your ITC smoothly? Get GST Compliance Assistance
📍 Q3: Why was the deadline for filing TRAN-1 extended?
Answer:
The extension was granted because many businesses:
✅ Faced technical glitches on the GST portal
✅ Couldn’t file TRAN-1 before the original deadline
✅ Had their cases recommended by the GST Council
📢 Missed out on ITC claims? Ensure compliance with Finodha! → Click Here
⚠️ Q4: What happens if I miss the March 31, 2020 deadline for TRAN-1?
Answer:
🚨 If you fail to file TRAN-1 by the extended deadline:
❌ You lose the right to claim transitional ITC
❌ Your business costs increase due to unclaimed credits
❌ There’s no further extension available
✅ Need expert help with GST compliance? Talk to a GST Professional
⏳ Q5: How to file FORM GST TRAN-1 before the deadline?
Answer:
📌 Steps to File TRAN-1:
1️⃣ Login to GST Portal (www.gst.gov.in)
2️⃣ Go to TRAN-1 Form under ‘Services > Transition Forms’
3️⃣ Fill details of ITC claims (VAT, Excise, Service Tax)
4️⃣ Verify & Submit the form
5️⃣ File with DSC or EVC and download acknowledgment
🚀 Facing issues? Get professional assistance! → Finodha GST Compliance
📢 Q6: Can all taxpayers file TRAN-1 under this extension?
Answer:
🚫 No! This extension applies only to taxpayers who:
✔️ Couldn’t submit TRAN-1 due to technical errors
✔️ Have valid proof of technical glitches
✔️ Are recommended by the GST Council
💡 Not sure if you qualify? Check with Finodha Experts
🚀 Q7: What documents are required to file TRAN-1?
Answer:
📌 Essential Documents for TRAN-1 Filing:
✔️ Previous tax regime ITC records (VAT, Excise, Service Tax)
✔️ Invoices supporting ITC claims
✔️ Evidence of technical errors (screenshots, error messages)
✔️ GSTIN & relevant tax details
✅ Want a smooth ITC transition? Finodha GST Compliance Experts can help
📄 Q8: What legal provisions govern TRAN-1 claims?
Answer:
📖 Key Legal References:
📌 Rule 117(1A) of CGST Rules, 2017 – Allows extension of time for TRAN-1 filing
📌 Section 168 of CGST Act, 2017 – Empowers CBIC to extend deadlines
🚀 Need legal clarity? Get expert GST consultation
📌 Q9: How can Finodha help businesses with GST compliance?
Answer:
🚀 Finodha offers expert GST solutions, including:
✔️ GST Registration – Register Now
✔️ GST Return Filing – File GSTR-3B & Other Returns
✔️ GST ITC Claims & Refund Assistance – Claim Your GST Refund
✔️ Audit & Compliance Services – Stay 100% GST-Ready
📢 Need expert help with ITC claims? Talk to Finodha Today
🚀 Q10: How to stay updated on GST changes & compliance requirements?
Answer:
📌 Stay ahead with Finodha’s GST updates!
✔️ Bookmark Finodha GST Compliance Hub
✔️ Subscribe to our newsletter for real-time alerts
✔️ Follow us on LinkedIn & Twitter for GST insights!
🔹 Never miss a GST update! Subscribe for Alerts
📢 Key Takeaways from Order No. 01/2020 – GST
✅ TRAN-1 deadline extended until March 31, 2020
✅ Only applies to taxpayers who faced technical issues
✅ Unfiled TRAN-1 results in loss of ITC credits
✅ Finodha provides expert GST compliance & ITC claim assistance
📢 Missed your ITC claim? 🚀 Act now & consult Finodha today!
🔹 Claim your ITC Now
🔹 Talk to a GST Expert
Download PDF: Order No. 01/2020 – GST
More Information: https://taxinformation.cbic.gov.in/
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