CBIC has further extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 30/06/2018, i.e. for taxpayers not having bills/ invoices in respect of taxes paid on inputs, as under:
CBEC Central Tax Order 1/2018 dt. 28/03/2018: GST TRAN-2 deadline further extended upto 30/06/2018
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 30/06/2018.
CBEC Extends Last Date for Submission of GST TRAN-2 upto 31/03/2018
CBEC has extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 31/03/2018:
CBEC Central Tax Notification 12/2018 dt. 07/03/2018: CGST (Second Amendment) Rules 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].
Summary of GST Returns Due Dates Extended by CBIC (July 2017 onwards)