The CBEC has extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 31 March 2018, i.e. for taxpayers not having bills/ invoices in respect of taxes paid on inputs, as under:
It may be noted that the Taxpayers, who were unregistered person under existing law, have already been provided with facility to fill Form TRAN-2 on GST Portal, to give statement to avail credit on goods held in stock on the appointed day, in respect of which they were not in possession of any document evidencing payment of duty [refer Rule 117(4) of CGST rules].
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