Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.

In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Punjab Goods and Services Tax Rules, 2017 read with section 168 of the Punjab Goods and Services Tax Act. 2017. on the recommendations of the Council, I, hereby extend the period for submitting the declaration in FORM GST TRAN-1 till 31bt January, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose eases have been recommended by the Council.

VIVEK PRATAP SINGH,IAS

COMMISSIONER OF STATE TAX, PUNJAB