Important Keywords: Order No. 4/2018 – GST, GST TRAN-1 extension, GST TRAN-1 deadline, GST transition credit, GST compliance, Finodha GST expert,
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F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
*****
New Delhi, the 17th September, 2018
Order No. 4/2018 – GST: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the CGST Rules, 2017 in certain cases
Order No. 4/2018-GST: 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, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st January, 2019, 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.
(Upender Gupta)
Commissioner (GST)
Frequently Asked Questions (📚 FAQs on Order No. 4/2018 – GST)
Q1: What is Order No. 4/2018 – GST?
Answer:
Order No. 4/2018 – GST extends the deadline for submitting FORM GST TRAN-1 until 31st January 2019 for certain registered taxpayers who faced technical issues while filing their transitional credit claims.
👉 Facing GST TRAN-1 issues? Get help from Finodha GST Experts
Q2: Who is eligible for this extension under Order No. 4/2018 – GST?
Answer:
✔️ Registered taxpayers who were unable to file TRAN-1 due to technical difficulties on the GST portal.
✔️ Their cases must be recommended by the GST Council for eligibility.
🚀 Unsure about eligibility? Consult with Finodha now
Q3: What is FORM GST TRAN-1?
Answer:
FORM GST TRAN-1 allows taxpayers to claim transitional credit of duties and taxes paid under the pre-GST regime. Filing this form was crucial to carry forward eligible credits into the GST system.
👉 Need assistance in transitional credit filing? Click here
Q4: What was the original due date for GST TRAN-1 filing?
Answer:
The original deadline was extended multiple times due to system issues, with Order No. 4/2018 – GST finally extending it to 31st January 2019 for approved cases.
✅ Finodha can help you with historical compliance resolutions! Talk to us
Q5: What technical difficulties were considered for this extension?
Answer:
❗ Portal glitches,
❗ System downtime,
❗ Data upload errors,
❗ Disruption during form submission, all validated and reported to the GST Council.
👉 Experiencing GST portal challenges? Finodha GST support is here
Q6: What happens if the extended deadline is missed?
Answer:
Missing the extended date could result in:
❌ Loss of transitional credit claims,
❌ Impact on working capital,
❌ Possible future tax liabilities.
👉 Don’t miss compliance deadlines! Finodha can assist you
Q7: How does this order impact businesses transitioning from the old tax regime?
Answer:
It provides an opportunity to claim eligible transitional credits, which help reduce tax burdens and smooth cash flow during the GST migration phase.
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Q8: What is the legal framework behind this extension?
Answer:
This extension is exercised under rule 117(1A) of the CGST Rules, read with section 168 of the CGST Act, 2017, based on Council recommendations.
✅ Stay legally compliant with Finodha’s expert guidance! Learn more
Q9: Can Finodha help with historical GST credit reconciliation?
Answer:
Yes! Finodha provides:
GST Registration
GST Return Filing
Historical credit reconciliation
Business setup and compliance services
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Q10: How can businesses stay updated on future GST deadlines?
Answer:
Bookmark Finodha’s GST Compliance Hub
Subscribe to Finodha’s newsletter
Follow Finodha on LinkedIn and Twitter for alerts
✅ Stay ahead of deadlines! Subscribe now
✅ Conclusion:
Order No. 4/2018 – GST provided relief by extending the deadline for GST TRAN-1 filing until 31st January 2019 for taxpayers facing technical issues.
👉 For GST transitional credit, return filing, and expert support — trust Finodha!
Download PDF: Order No. 4/2018 – GST
More Information: https://taxinformation.cbic.gov.in/
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