GSTR-1 DUE DATE 31.03.2019 ?, Goods and Services Tax - GST

[SUBRAHMANYAM S]

Is GSTR-1 due date extended to 31.03.2019 for all assessees?

Who can take the benefit of Notification No. 48 /2018 and Order No. 01/2019 ?

Posts / Replies

[Ganeshan Kalyani]

Notification No. 48/2018-CT dated 10.09.2018 provides extension of due date for filing GST TRAN-1 not beyond 31.03.2019 n respect of registered person who could not submit the said return by the due date on account of technical difficulties.

[SUBRAHMANYAM S]

thank you Kalyani Ganeshan Ji for your reply.

So the date of tran-1 extended to all? or how do they identify the persons who could not submit on account of technical difficulties?
I am trying to interpret the law /notification. Please help.

[KASTURI SETHI]

Dear Querist,

You mentioned GSTR-1 instead of TRANS-1 which created confusion.

Attempts made by the assessees to file TRANS-1 are saved in Common Portal System. So these attempts are an evidence to the effect that efforts were made to file TRANS-1 but could not be filed due to fault in the functioning of Common Portal System. Thus TRANS-1 is not open for all persons. The date has been extended for those who could not file TRANS-1 due to snag in the functioning of Common Portal System.

[SUBRAHMANYAM S]

Thank you Kasturi Ji for your reply.