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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GSTN Portal Open for Filing/Revising TRAN-1 and TRAN-2 Forms from Oct 1 to Nov 30, 2022, Per SC Order.</h1> The circular outlines the guidelines for filing or revising forms TRAN-1 and TRAN-2 in compliance with the Supreme Court's orders in the case between the Union of India and a private company. The Goods and Services Tax Network (GSTN) will open the portal from October 1 to November 30, 2022, allowing registered assessees to file or revise these forms. The circular details the procedure, including uploading necessary documents, and emphasizes that this is a one-time opportunity. It also specifies that those who have previously filed without the need for revisions are not required to refile. Verification by tax officers will follow, and any allowed transitional credit will be reflected in the applicant's Electronic Credit Ledger.
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