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 filing window allows one-time filing or revision of TRAN-1/TRAN-2 with post-verification ledger credit. A one-time portal window permits eligible registered persons to file or revise FORM GST TRAN-1/TRAN-2 for transitional credit, with edits allowed only until the portal 'Submit' action freezes the form, after which filing requires DSC or EVC. Applicants must upload the Annexure A declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, retain supporting records for verification, and understand that claims will be verified and adjudicated by officers, with allowed credit 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 filing window allows one-time filing or revision of TRAN-1/TRAN-2 with post-verification ledger credit.
A one-time portal window permits eligible registered persons to file or revise FORM GST TRAN-1/TRAN-2 for transitional credit, with edits allowed only until the portal "Submit" action freezes the form, after which filing requires DSC or EVC. Applicants must upload the Annexure A declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, retain supporting records for verification, and understand that claims will be verified and adjudicated by officers, with allowed credit reflected in the Electronic Credit Ledger.
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