Clarity on last date to file Form GST TRAN – 1 being October 31, 2017

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To put rest to all the confusions pertaining to the last date of filing of Form GST TRAN – 1 (28th September or 31st October) when seen in the light of extension brought under powers of Rule 120A of the CGST Rules, 2017 which talks about revision of FORM GST TRAN-1 submitted within the time period prescribed under Rule 117 of the said rules, the CBEC vide Order No. 3/2017-GST dated September 21, 2017, has provided clarity that the period for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the CGST Rules, 2017, is extended till 31st October, 2017.

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