ORDER NO. 07/2017-GST: FORM GST TRAN-1 UNDER RULE 117
Form GST Tran-1 is used to claim input tax credit for pre-GST taxes paid on goods and services.
The due date for filing Form GST Tran-1 has been extended to December 31, 2020.
The order clarifies that taxpayers who have not filed Form GST Tran-1 by the due date can still file it by December 31, 2020, without any late fees.
Taxpayers who have already filed Form GST Tran-1 but made errors can revise it by December 31, 2020.
The order also clarifies that taxpayers who have filed Form GST Tran-1 but have not claimed the entire amount of input tax credit can file a revised Form GST Tran-1 to claim the remaining credit.
Taxpayers who have filed Form GST Tran-1 but have not claimed any input tax credit can also file a revised Form GST Tran-1 to claim the credit.
The order provides relief to taxpayers who were unable to file Form GST Tran-1 due to technical glitches on the GST portal.