Goods and Services Tax

GST – States – 8098-8102/CT.[Pol-41/1/2017 – Dated:- 28-5-2018 – ODISHA GOVERNMENT FINANCE DEPARTMENT NOTIFICATION NOS.8098-8102/CT.[Pol-41/1/2017 The 28th May, 2018 In exercise of the powers conferred by section 48 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) read with sub-rule (3) of rule 83 of the Odisha Goods and Services Tax Rules, 2017, the 'Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and

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GST – States – (1-G/2018) – Dated:- 28-5-2018 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION (1-G/2018) [NO.KGST.CR.01/17-18] Bengaluru, dated: 28.05.2018 In exercise of the powers conferred by section 48 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (3) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, on the recommendations of the Council, the National Academy of Customs, Indirect Taxes and Narcotics, Department of Re

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GST – States – S.O. 184 – Dated:- 28-5-2018 – BIHAR GOVERNMENT Commercial Tax Department NOTIFICATION No. S.O. 184 Dated: 28th May, 2018 In exercise of the powers conferred by section 48 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of

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GST – States – G.O. Ms. No. 61 – Dated:- 28-5-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (MS) NO.61 DATED: 28.05.2018 Vaigasi- 14 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes a

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GST – States – 22/2018-State Tax – Dated:- 28-5-2018 – No.J.21011/2(i)/2018-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 22/ 2018 – State Tax Dated Aizawl, the 28th May, 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due

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2018 (6) TMI 874 – CESTAT NEW DELHI – TMI – SSI Exemption – Scope of Rural Area – existence of unit in rural area – N/N. 8/2003-CE dated 1.3.2003 – It is submitted by the respondent manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derathu falls under definition of rural area – whether the location of the factory of the manufacturer i.e. the Derathu village falls within the municipal limit of Nasirabad cantonment?
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Held that:- In a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain – The Commissioner (Appeals) has rightly adjudicated upon the controversy holding that village Derathu does not fall within the cantonment area

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eam, Central Excise Division, Ajmer that they were found to have been availing the exemption of Notification No. 8/2003-CE dated 1.3.2003 incorrectly. Resultantly, four show cause notices dated 30th October, 2015, 30th November 2015, 30th November 2015 and 1st August, 2016 for the period with effect from 3rd September to December 2013, Jan. 2014 to September, 2014, October, 2014 to March 2015 and April, 2015 to September 2015 respectively were issued. While adjudicating the same the original adjudicating authority vide its order dated 18th November 2015 has not only confirmed the demand, but in addition, has imposed the penalty. 3. Being aggrieved, an appeal was filed and the Commissioner (Appeals) who vide its impugned order has dropped both the levy upon M/s CP Udyog. The department is here before us being the aggrieved parties. 4. Arguments of both the parties heard where the appellant department has impressed upon that for availing the benefits of exemption as per Notification No.

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t manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derathu falls under definition of rural area. The information sought under RTI also corroborates the same. Order under challenge therefore has no infirmity. Appeal is prayed to be rejected. 6. We have heard both the parties and our considered observations and findings are as follows: The issue to be decided in the present case is whether the location of the factory of the manufacturer i.e. the Derathu village falls within the municipal limit of Nasirabad cantonment or was not without going into the details of the definition of rural area as impressed upon by both the parties, the apparent admission is that village Derathu is outside the periphery of the cantonment area i.e. beyond 2 Kms. Thereof. Now a glance at Rule 5H of the impugned notification shows that very specific mention for unit to avail the exemption under the said notification is to fall within ru

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GST – States – 24/2018 – State Tax – Dated:- 28-5-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 10/2018-C.T./GST Dated: 28.05.2018 Notification No. 24/2018 – State Tax In exercise of the powers conferred by section 48 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with sub-rule (3) of rule 83 of the West Bengal Goods and Services Tax Rule

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GST – States – 3240/CTD/GST/2018/5 – Dated:- 28-5-2018 – F. No.3240/CTD/GST/2018/5 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 28th May, 2018 NOTIFICATION In exercise of the powers conferred by section 48 of the Puducherry Goods and Services Act, 2017 (Act No.6 of 2017) read with sub-rule (3) of rule 83 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby notifies the National Academy

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GST – States – 9/2018 – Dated:- 28-5-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 28th May, 2018 NOTIFICATION- 9/2018 In exercise of the powers conferred by section 48 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (3) of rule 83 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes

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GST – States – F.1-11(91)-TAX/GST/2018(Part-1) – Dated:- 28-5-2018 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA No. F.1-11(91)-TAX/GST/2018(Part-1) Dated, Agartala, the 28th May, 2018 NOTIFICATION In exercise of the powers conferred by section 48 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (3) of rule 83 of the Tripura State Goods and Services Tax Rules, 2017, the Chief

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GST – States – 24/2018 – Dated:- 28-5-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 28th May 2018. NOTIFICATION Notification No. 24/2018 -State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/NACIN/ADM-8. – In exercise of the powers conferred by section 48 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) read with sub-rule (3) of rule 83 of the Maharashtra Goods and Services Tax Rules, 201

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GST – States – 24/2018 – Dated:- 28-5-2018 – By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 28th May, 2018. Notification No. 24/2018 – State Tax No. GSL/GST/SEC.48/B. 13 Gujarat Goods and Services Tax Act, 2017 In exercise of the powers conferred by section 48 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) read with sub-rule (3) of rule 83 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby no

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2018 (5) TMI 1701 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2018 (13) G. S. T. L. 339 (A. A. R. – GST), [2018] 2 GSTL (AAR) 66 (AAR) – Classification of supply – supply of goods along-with supply of services – Composite Supply u/s 2(30) of the GST Act – GTA Service – naturally bundled services – consideration payable under the Second Contract for inland/local transportation and ancillary services like in-transit insurance – Held that:- It is immediately apparent that the First Contract cannot be executed independent of the Second Contract. There cannot be any ‘supply of goods’ without a place of supply. As the goods to be supplied under the First Contract involve movement and/or installation at the site, the place of supply shall be the location of the goods at the time when movement of the goods terminates for delivery to the recipient, or moved to the site for assembly or installation.
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The First Contract is no contract at all unless tied up with the Second Contract. The t

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05/WBAAR/2018-19 – Dated:- 28-5-2018 – Vishwanath Member And Parthasarathi Dey Member Applicant s representative Sri Biplab Paul, Accountant ORDER 1. The Applicant is stated to be a manufacturer of Overhead Power Transmission Line Hardware and Accessories. His question is related to contracts obtained from M/s Power Grid Corporation of India (hereinafter referred to as the Contractee ) who has entered into two separate contracts – one for supply of materials at ex-factory price (hereinafter referred to as the First Contract ), and the other for supply of allied services like transportation, insurance, loading/unloading etc for delivery of materials at the contractee s site (hereinafter referred to as the Second Contract ). The Applicant states that as per the Second Contract, since they are not a Goods Transport Agency they arrange for the supply and delivery of materials through various other suppliers of these services. The Contractee is charged for these services at a pre-fixed rat

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s GTA ) or engaged in the business of in-transit insurance and loading, which are naturally bundled with and dependent of the transportation services. He, according to the Application, arranges such services and pays the GST, as applicable, on the consideration paid to the suppliers of such services. The Applicant is of the opinion that this service to the Contractee is exempt under the GST Act. According to the Applicant, it is a composite supply with road transportation as the principal supply, and loading/unloading, in-transit insurance etc as ancillary supplies to the transportation service. As the Applicant is not a GTA, his supply of transportation service is exempt. [Reference may be made to Serial no. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 (1136-FT dated 28/06/2017 under State Tax), hereinafter collectively referred to as the Exemption Notification ]. The Principal Supply being thus exempted, the Applicant should not, according to his interpretation

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of hardware fittings and accessories at different projects under two separate Notifications of Award (hereinafter referred to as NOA ). 7. NOA No.CC-CS/651-SR1/HWF-3670/3/G2/NOA-I/7540 dated 12/12/ 2017 is the First Contract, involving ex-works supply of all equipment and materials. The scope of the work includes design, manufacture, testing and supply of hardware fittings and accessories. The consideration payable includes only the ex-work price component of the materials. 8. NOA No.CC-CS/651-SR1/HWF-3670/3/G2/NOA-II/7541 dated 12/12/2017 is the Second Contract, which involves all other activities required to be performed for delivery of the goods to the Contractee s site. The consideration is a lump sum amount payable for inland/local transportation, in-transit insurance and loading/unloading charges. 9. It is immediately apparent that the First Contract cannot be executed independent of the Second Contract. There cannot be any supply of goods without a place of supply. As the goods

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strued as a single source responsibility Contract and any breach in any part of the Contract shall be treated as a breach of the entire Contract. It is further elaborated under Clause 2.2 of both the Contracts. Second paragraph of Clause 2.2 of the First Contract says, Notwithstanding the award of work under two separate Contracts in the aforesaid manner, you shall be overall responsible to ensure the execution of both the Contracts to achieve successful completion and taking over of the Goods under the package by the Purchaser as per the requirements stipulated in the Bidding Documents. It is expressly understood and agreed by you that any default or breach under the Second Contract shall automatically be deemed as a default or breach of this First Contract also and viceversa, and any such default or breach or occurrence giving us a right to terminate the Second Contract , either in full or in part, and/or recover damages there under, shall give us an absolute right to terminate this

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you that any default or breach under the First Contract shall automatically be deemed as a default or breach of this Second Contract also and vice-versa, and any such default or breach or occurrence giving us a right to terminate the First Contract , either in full or in part, and/or recover damages there under, shall give us an absolute right to terminate this Contract, at your risk, cost and responsibility, either in full or in part and/or recover damages under this Second Contract as well. However, such default or breach or occurrence in the First Contract , shall not automatically relieve you of any of your obligations under this Second Contract . It is also expressly understood and agreed by you that the equipment/materials supplied by you under the First Contract , when inter alia transported by you under the Second Contract shall give satisfactory performance in accordance with the provisions of the Contract. 11. The two contracts are, therefore, linked by a cross fall breach cl

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d Contract. In other words, the First Contract cannot be performed satisfactorily unless the goods have been delivered to the Contractee s site in terms of the Second Contract. Moreover, the discussion in paragraph no. 8 above settles that the First Contract is no contract at all unless tied up with the Second Contract. The two promises – supply of the goods and their transportation to the Contractee s site – are, therefore, not separately enforceable in the present context. The supplies of goods and services of transportation etc are, therefore, naturally bundled. The recipient has not contracted for ex-factory supply of materials, but for the composite supply involving delivery of the goods at the contractee s site, which includes transportation, in-transit insurance etc. Terms of the contracts are such that all these supplies are inseparable and, therefore, naturally bundled. 12. While defining Composite Supply under Section 2(30) of the GST Act, the legislature provides an illustra

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GST – States – F.17(131)ACCT/GST/2017/3578 – Dated:- 28-5-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated May 28, 2018 In exercise of the powers conferred by section 48 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (3) of rule 83 of the Rajasthan Goods and Services Tax Rules, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendations of the Council, hereby notify the National Academy of Customs, Indirec

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GST – States – 56/GST-2 – Dated:- 28-5-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 28th May, 2018 No. 56/GST-2.- In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 38/ST-2, dated the 30th June, 2017, namely:- Ame

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GST – States – 55 /GST-2 – Dated:- 28-5-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 28th May, 2018 No. 55 /GST-2.- In exercise of the powers conferred by Section 48 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (3) of rule 83 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Departmen

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Goods and Services Tax – 11/2018 – Dated:- 28-5-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2018- Union Territory Tax (Rate) New Delhi, the May 28th 2018 G.S.R. 505 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713 (E), date

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Goods and Services Tax – 12/2018 – Dated:- 28-5-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2018-Integrated Tax (Rate) New Delhi, the May 28th 2018 G.S.R. 506 (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669 (E), dated the 28th June,

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Goods and Services Tax – 11/2018 – Dated:- 28-5-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2018-Central Tax (Rate) New Delhi, the May 28th 2018 G.S.R. 504 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676 (E), dated the 28th June, 2017, nam

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Goods and Services Tax – 24/2018 – Dated:- 28-5-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 24 /2018 – Central Tax New Delhi, the 28th May, 2018 G.S.R. 503 (E).- In exercise of the powers conferred by section 48 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council

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Goods and Services Tax – Started By: – Rajiv Agarwal Alfa – Dated:- 27-5-2018 Last Replied Date:- 29-5-2018 – Sir Please explain the word 'Accessories'. – Reply By Kishan Barai – The Reply = A thing which can be added to something else in order to make it more useful. – Reply By KASTURI SETHI – The Reply = For example 'stand' on car for luggage. You can do without accessory but you can't do without parts of an product. Rightly explained by Sh.Kishan Barai, an expert. – Reply By YAGAY and SUN – The Reply = A thing which can be added to something else in order to make it more useful, versatile, or attractive. optional accessories include a battery charger and shoulder strap https://en.oxforddictionaries.com/definition/accessory – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = a subordinate or supplementary part, object, or the like, used mainly for convenience, attractiveness, safety, etc., as a spotlight on an automobile or a lens cover on a camera. an article or

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Revenue is in appeal before the Tribunal. Revenue Arguments: the aforesaid items stood excluded from the ambit of the definition of 'input' by virtue of an explanation to Rule 2(k) and further that the said items were held to be outside the purview of the definition of 'capital goods' by the Tribunal's Larger Bench in the case of Vandana Global Ltd. Vs. CCE, Raipur 2010 (4) TMI 133 – CESTAT, NEW DELHI (LB) Assessee's Plea : relied on the Supreme Court's judgment in CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. 2010 (7) TMI 12 – SUPREME COURT OF INDIA and also on the Madras High Court's judgment in CCE, Tiruchirapalli Vs. M/s. India Cements Ltd. The view taken by the Supreme Court on the facts of the case of Rajasthan Spinning & Weaving Mills Ltd. is squarely applicable to the facts of the present case. It is submitted that, in the instant case, MS angles, plates and rounds were used to fabricate structural supports to plant and machine

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ith clause (5) of the table annexed to Rule 57Q. In the case of Rajasthan Spinning & Weaving Mills Ltd, the Supreme Court considered the question whether the steel plates and channels used in the fabrication of chimney for DG set would fall within the purview of Sl. No.5 of the table annexed to Rule 57Q. The Supreme Court found that the DG set fell under Heading No.85.02, chapter 85, of First Schedule to the Central Excise Tariff Act and ipso facto got covered under Sl. No.3 of the table ibid. Supreme Court further noted that the chimney attached to the DG set was undisputedly covered by Sl. No.5 of the table ibid; On this basis, it was held that the chimney was an integral part of the DG set and, therefore, MS channels, plates, etc., used in its fabrication were to be treated as accessories in terms of Sl. No.5 of the table ibid . This ruling was rendered by applying the user test. The facts of the present case are perfectly analogous to those of Rajasthan Spinning· & W

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Goods and Services Tax – Started By: – sanjeev batra – Dated:- 26-5-2018 Last Replied Date:- 28-5-2018 – How can we rectify our previous financial year mistake in a current financial year if turnover is under or over reported or wrong reporting of tax in gst return 3B ? – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = GSTR-3B is provisional one in my view. So you may adjust in the current month GSTR 3B. However when the regular return is coming interest will be payable if the tax is short pai

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Goods and Services Tax – Started By: – ramappa Nagappa – Dated:- 26-5-2018 Last Replied Date:- 28-5-2018 – whether excess paid duty in the previous F.Y. in the r/o cess,igst,cgst,and sgst can be taken back in our books of account and adjust the same for the current F.Y.on our own with out sought for refund. – Reply By Himansu Sekhar – The Reply = refund is the option – Reply By YAGAY and SUN – The Reply = SITUATIONS LEADING TO REFUND CLAIMS The relevant date provision embodied in Section 54 of the CGST Act, 2017, provision contained in Section 77 of the CGST Act, 2017 and the requirement of submission of relevant documents as listed in Rule 89(2) of CGST Rules, 2017 is an indicator of the various situations that may necessitate a refund cl

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 26-5-2018 Last Replied Date:- 28-5-2018 – Dear expertWhile reconciling (2016-17 upto June 17) our books with Service tax returns, we found that in some cases we have not paid Service tax on import of services. my queries are:1. Whether service tax payable under service tax head or we can pay GST2. Whether ITC available to usNeed urgent advice – Reply By YAGAY and SUN – The Reply = You need to pay pending service tax in cash but no ITC/CENVAT credit would be available to you. – Reply By KASTURI SETHI – The Reply = Deposit of ST online is also available. No ITC available as opined by M/s.YAGAY and SUN, Sirs. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 142 (

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GST head OTHERS .Thanks – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = You have to pay the service tax along with interest at the applicable rate and you cannot avail CENVAT credit. – Reply By Yatin Bhopi – The Reply = Thanks a lot for clarifications.Unfortunately no ITC is available under GST even though payment was under RCM, this is going to be cost to us.Is there any way (Since amount involved is huge). If there is no GST, ITC was available – Reply By KASTURI SETHI – The Reply = If the amount is huge, throw the ball in the court. 'Time factor' may help you. Do not surrender without fighting. Expert Advocate/Consultant/CA can resolve your problem on the ground of time factor . – Reply By Alkesh Jani – The Reply = Sir, In ter

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Goods and Services Tax – Started By: – Saritha Ajayan – Dated:- 26-5-2018 Last Replied Date:- 28-5-2018 – I havn t filed the TRAN 1 within due date. Is there any scope for carry forward the cenvat credit available with us. whether I can file TRAN 1 now ? Please advise at the earliest. – Reply By Nitika Aggarwal – The Reply = Dear Sir, With respect to your aforementioned query, there is no such option available at present to file Tran-1. Further till, 30th April, 2018, department has provided an option to file an application along with your stated reason that why Tran-1 has not been filed till the month of Dec, 2017 itself. Even the afore-stated option has not effective, thus the person concerned is left with an option to file writ petition

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