Dated 20th September, 2017

28th September is the last date for TRAN 1

28th September is the last date for TRAN 1


With the issuance of the Press Release dated 9th September, 2017, much relief had spread across the taxpayers nationwide with the extension of dates for filing returns. As per the aforementioned press release, GST Council had proposed that FORM GST TRAN-1 could be revised once and the deadline for filing TRAN-1 had been extended by a month to October 31st, 2017. However, official declarations on the said matter showed another face of the same.

Our article aims to remove the discrepancies surrounding the date of filing of TRAN-1, bringing light to the fact that date has been extended for revised declaration of TRAN-1 and not the original declaration.

Declaration by GST Council

Government has officially provided an option to the every registered person who has submitted the declaration in FORM GST TRAN-1 within the stipulated time period i.e. within 90 days from 1st of July, 2017 to revise the FORM TRAN 1 within 31st October, 2017. A new rule, 120A has been inserted in this respect.

Thus, the government has extended the deadline for submission of revised declaration in TRAN-1 up to 31st October, 2017 .


There is a lot of confusion over the fact that there has been an extension in the deadline for declaration in FORM GST TRAN-1, which is not true. There has actually been an extension of deadline on revision of declaration of TRAN-1. Therefore, the extended time limit applies only to those taxpayers who are submitting the declaration in TRAN-1 by 28th September, 2017. Moreover, power to grant extension has been given to Commissioner in terms of rule 120A. Therefore, it is advisable to all taxpayers to file their TRAN-1 within 28th September, 2017, else they will not be entitled to revision of their TRAN-1 within the extended date, i.e.,31st October,2017.

1Notification No.34/2017- Central Tax dated 15.09.2017

2Order No. 02/2017- GST dated 18.09.2017

28th September is the last date for TRAN 1

BT Associates is a premier indirect tax consultant in kolkata, delivering high quality services to client in the area of indirect taxation.GST idea is a unit of BT Associates formed to share knowledge on stakeholders. We cover entire gamut form technical papers to recent development including it under GST

28th September is the last date for TRAN 1

28th September is the last date for TRAN 1
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Bhaskar Thakkar

Chief Executive officer

BT Associates, India

Twenty years of experience in tax practice. Specialist in structuring & planning and tax optimization under indirect tax. Lead eastern India indirect tax practice of Ernst & Young in past.