Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
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Transitional credit reopening allows eligible registered taxpayers to file or revise TRAN-1/TRAN-2 via the common portal. A one-time reopening of the GST common portal permits aggrieved registered taxpayers to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 within the prescribed window; submissions must include the Annexure A declaration and, where applicable, TRANS-3, be downloaded and self-certified and submitted to the jurisdictional tax officer within seven days, and will be subject to verification and adjudication with permitted credit, if allowed, being reflected in the Electronic Credit Ledger.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional credit reopening allows eligible registered taxpayers to file or revise TRAN-1/TRAN-2 via the common portal.
A one-time reopening of the GST common portal permits aggrieved registered taxpayers to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 within the prescribed window; submissions must include the Annexure A declaration and, where applicable, TRANS-3, be downloaded and self-certified and submitted to the jurisdictional tax officer within seven days, and will be subject to verification and adjudication with permitted credit, if allowed, being reflected in the Electronic Credit Ledger.
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