CBIC has recently issued Notification No. 02/2020 – Central Tax dated 1st January, 2020 regarding the amending of the CGST Rules regarding the transitional credit.
Highlights of the changes are:
Commissioner may, on the recommendations of the Council, can extend the date for submitting FORM GST TRAN-1. Last date has been extended from 31 December, 2019 to 31 March, 2020.
Similarly, the last date for filing Form TRAN -2 in above cases stands extended from 31 January, 2020 to 31 March, 2020.
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