GSTR-1 DUE DATE 31.03.2019 ?

[VENKAT 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?

[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.

[VENKAT 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.

[VENKAT S]

Thank you Kasturi Ji for your reply.

AI Summary

Extension of transitional form filing limited to taxpayers who attempted but could not submit due to portal technical failures. The due date extension for filing the transitional return (TRANS 1) applies only to registered persons who attempted to file but could not do so due to technical failures of the Common Portal System; portal records of those attempts constitute evidence of eligibility and the extension is not available to all taxpayers.