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.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Transitional credit filing reopened; eligible taxpayers may file or revise FORM GST TRAN 1/TRAN 2 once on the GST portal. The circular implements the Supreme Court direction allowing a one time opportunity to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 on the GST portal within the court specified window. Filings must include the Annexure A declaration and TRANS 3 where applicable; TRAN 2 claims must be consolidated. Edits are permitted only until the filer clicks 'Submit,' after which filing requires DSC/EVC. A self certified copy and supporting documents must be furnished to the jurisdictional officer within seven days; officers will verify, hear the applicant and pass orders, 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 reopened; eligible taxpayers may file or revise FORM GST TRAN 1/TRAN 2 once on the GST portal.
The circular implements the Supreme Court direction allowing a one time opportunity to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 on the GST portal within the court specified window. Filings must include the Annexure A declaration and TRANS 3 where applicable; TRAN 2 claims must be consolidated. Edits are permitted only until the filer clicks "Submit," after which filing requires DSC/EVC. A self certified copy and supporting documents must be furnished to the jurisdictional officer within seven days; officers will verify, hear the applicant and pass orders, with allowed credit reflected in the Electronic Credit Ledger.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
