GST TRAN-2 deadline further extended upto 30 June 2018 by CBEC

CBEC further Extends Last Date for Submission of GST TRAN-2 upto 30 June 2018: Statement by Registered Taxpayers not having bills/ invoices in respect of taxes paid on inputs

The CBEC has further extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 30 June 2018, i.e. for taxpayers not having bills/ invoices in respect of taxes paid on inputs, as under:

GST TRAN-2 deadline further extended upto 30 June 2018: CBEC Order No. 1/2018 Central Tax dt. 28 March 2018

In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) 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, the Commissioner, on the recommendations of the Council, hereby extends the period for furnishing the statement in FORM GST TRAN-2 under sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 till the 30th day of June, 2018.

CBEC Extends Last Date for Submission of GST TRAN-2 upto 31 March 2018

The CBEC has extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 31 March 2018, i.e. for taxpayers not having bills/ invoices in respect of taxes paid on inputs, as under:

CGST (Second Amendment) Rules 2018: CBEC Notification No. 12/2018 Central Tax dt. 7 Mar. 2018

It may be noted that the Taxpayers, who were unregistered person under existing law, have already been provided with facility to fill Form TRAN-2 on GST Portal, to give statement to avail credit on goods held in stock on the appointed day, in respect of which they were not in possession of any document evidencing payment of duty [refer Rule 117(4) of CGST rules].

Related Posts:

Revised/ Extended Due Dates of GST Returns (July 2017~June 2018), as notified by CBEC

Leave a Reply

X
Subscribe for CA Club Updates via Email