With respect to TRAN -1 it is clarified that facility for filing shall be open only for those tax payers who could not file the form due to IT issues. Such tax payers shall complete the filing of TRAN – 1 by 30.04.2018. GSTR – 3B (which could also not be filed due to technical issues while filing TRAN – 1) needs to be filed by 31.05.2018. It is clarified that the last date for filing of TRAN 1 is not being extended in general. Here’s relevant pronouncement.