trans 1 n trans 2

Yes as per notification 48/2018 CT dt. 10/09/2018

, the Commissioner may, on
the recommendations of the Council, extend the date for submitting the declaration
electronically in FORM GST TRAN-1 by a further period not beyond 31st March,
2019, in respect of registered persons 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.”;

So the date is extended only for those taxpayer who could not able to file due to technical error of portal