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 reopened: one time portal filing/revision of TRAN 1/TRAN 2 with verification and ledger reflection. The Supreme Court directed temporary reopening of the GST common portal permits a one time filing or revision of FORM GST TRAN 1/TRAN 2 for transitional credit, requiring upload of Annexure A and TRANS 3 where applicable, consolidation of TRAN 2 claims into a single form, submission of a self certified copy to the jurisdictional officer within seven days, and preservation of supporting records; submitted forms become frozen upon filing, claims will be verified by officers who will pass orders and, if allowed, reflect credit 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 reopened: one time portal filing/revision of TRAN 1/TRAN 2 with verification and ledger reflection.
The Supreme Court directed temporary reopening of the GST common portal permits a one time filing or revision of FORM GST TRAN 1/TRAN 2 for transitional credit, requiring upload of Annexure A and TRANS 3 where applicable, consolidation of TRAN 2 claims into a single form, submission of a self certified copy to the jurisdictional officer within seven days, and preservation of supporting records; submitted forms become frozen upon filing, claims will be verified by officers who will pass orders and, if allowed, reflect credit in the Electronic Credit Ledger.
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