Page 100 - GSTL_2nd July 2020 _Vol 38_Part 1

18 GST LAW TIMES [ Vol. 38
[(1A) Notwithstanding anything contained in sub-rule (1), the Commis-
sioner may, on the recommendations of the Council, extend the date for
submitting the declaration electronically in FORM GST TRAN-1 by a fur-
ther period not beyond [21st December, 2019], in respect of registered per-
sons who could not submit the said declaration by the due date on account
of technical difficulties on the common portal and in respect of whom the
Council has made a recommendation for such extension.]
(2) Every declaration under sub-rule (1) shall -
(a) in the case of a claim under sub-section (2) of section 140, spec-
ify separately the following particulars in respect of every
item of capital goods as on the appointed day - (i) the amount
of tax or duty availed or utilized by way of input tax credit
under each of the existing laws till the appointed day; and (ii)
the amount of tax or duty yet to be availed or utilized by way
of input tax credit under each of the existing laws till the ap-
pointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-
section (4) or sub-section (6) or sub-section (8) of section 140,
specify separately the details of stock held on the appointed
day;
(c) in the case of a claim under sub-section (5) of section 140, fur-
nish the following details, namely :-
(i) the name of the supplier, serial number and date of issue
of the invoice by the supplier or any document on the
basis of which credit of input tax was admissible under
the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quanti-
ty code thereof;
(iv) the amount of eligible taxes and duties or, as the case
may be, the value added tax [or entry tax] charged by the
supplier in respect of the goods or services; and
(v) the date on which the receipt of goods or services is en-
tered in the books of account of the recipient.”
14. The transition from the erstwhile regime to GST for the availment of
the Cenvat credit was to be by way of a declaration to be submitted electronically
in Form GST TRAN-1. The date prescribed for filing of the said Form was ex-
tended several times by way of orders issued from time to time, finally till 27th
December, 2019. Several taxpayers however could not meet the deadline. This
was on account of several factors - predominantly being inadequacies in the net-
work of the respondents, which failed to meet the expectations and serve the
needs of taxpayers. Thousands of taxpayers complained that there was low
bandwidth and despite several attempts being made on the GST Network, they
were unsuccessful in filing the statutory GST TRAN-1 Form online. Scores of
complaints were made on the portal and it was also brought to the notice of the
government. The technical difficulties faced by the taxpayer were acknowledged
and an IT Grievance Redressal Committee was constituted and assigned the task
of redressing the grievance of the taxpayers. The recommendations of the Griev-

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