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GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed

Shanti Prime Publication Pvt. Ltd.

Filing of Return—Transition to GST regime—input tax credit—In the instant case, petitioner was unable to upload GST TRAN-1. Petitioner submitted that inspite of its best efforts, the Form GST TRAN-1 for availing transitional credit under the GST Act, was not accepted online.

Held that—As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed.[KANAKIA HOTELS & RESORTS PVT. LTD. VERSUS THE UNION OF INDIA & ORS.] [BOMBAY HIGH COURT][2018] 4 TAXLOK.COM 106 (Bom)