Saturday, 28 October 2017

Govt. notifies extension of dates for various declarations, including filing & revision of TRAN-1

Govt. notifies extension of period for submission and revision of Form GST TRAN-1 under Rule 117 and 120A of CGST Rules respectively, till November 30; Also notifies extension of time limit for submission of registration application in Form GSTR-26 till December 31, while time limit for intimation in Form GST CMP-03 of details of stock held before opting for composition levy has been extended till November 30; Declaration in Form GST ITC-04 in respect of goods dispatched to job-worker or received from job-worker or sent from one job-worker to another, during quarter July to September 2017, can be filed by November 30; Further, time limit for making declaration of entitlement to Input Tax Credit u/s 18(1) of CGST Act in Form GST ITC-01 has been extended till November 30; Notifies CGST (Eleventh Amendment) Rules 2017 amending inter alia Rule 24(4) to allow submission of application in Form GST REG-29 for cancellation of registration by December 31, while information relating to exports shall be furnished after return in Form GSTR-3B has been filed where date for Form GSTR-1 has been extended under Rules 96 & 96A : CBEC Notifications & Orders 

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