The Central Government has enhanced the date upto which the submission of Tran-1 and Tran-2 may be allowed to be filed to 31.03.2020
and 30.04.2020 respectively. Earlier this date was 31.12.2019 for Tran-1 and
31.01.2020 for Tran-2 form. This has been done by amendment in CGST Rules, vide
Notification No. 2/2020 Central Tax.
However this amendment is applicable
only for those persons who could not submit the said forms by the
due date and in respect of whom the GST council makes recomendations.
It is
worth noting here that the various High Courts incluing Punjab and Haryana High
Court has allowed the petitioners to file Transition forms manualy who could
not file by it due date due to technical glitches.
Notification can be downloded at below link
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