Due Date of TRAN-1 is Not Extended but Power of Commissioner is extended
Government has issued Notification No. 48/2018 Central tax dated 10.09.2018 which empowers the Commissioner to Extend the due date of Filing of TRAN-1 in case of Technical Glitches. However, this Notification does not extend the due date but only gives the powers to the Commissioner to extend the due date.
Earlier, proviso to sub rule 1 of Rule 117 of CGST Rules, 2017 empowered the Commissioner to extend the due date of Filing of TRAN-1 and Commissioner by issuing the order extended the due date to 27th Dec-2017 and beyond which commissioner was not empowered to extend.
By issuing the abovementioned Notification Sub Rule 1A inserted in Rule 117 through which Power to extend the due date of TRAN-1 is again given to the commissioner who may exercise the power on the recommendation of GST Council up to 31st March-2019.
Thus, to extend the due date commissioner is required to Issue an order and conditions of Technical Glitches may also be specified in this order.