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The Central Government amends the Central Goods and Services Tax Rules, 2017. The Commissioner may extend the date for submitting the declaration in FORM GST TRAN-1 until 31st March, 2019 for registered persons affected by technical difficulties on the common portal. Registered persons who submit FORM GST TRAN-1 under this extension may submit the statement in FORM GST TRAN-2 by 30th April, 2019. The amendment also adds section 125 to sub-rule (5) of rule 142. These rules come into force on the date of publication in the Official Gazette.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs
Notification No. 48 /2018 – Central Tax
New Delhi, the 10th September, 2018
G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
"{(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond $31^{\text{st}}$ March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.";} [unclear in source]
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
"Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by $30^{\text{th}}$ April, 2019.";
(ii) in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 125" shall be inserted.
[F. No. 349/58/2017-GST (Pt.)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the $19^{\text{th}}$ June, 2017, published vide number G.S.R 610 (E), dated the $19^{\text{th}}$ June, 2017 and last amended vide notification No. 39/2018-Central Tax, dated the $4^{\text{th}}$ September, 2018, published vide number G.S.R 831 (E), dated the $4^{\text{th}}$ September, 2018.
