Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated July 22, 2022 and September 2, 2022 of the honourable Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd.
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Transitional credit portal access extended - eligible taxpayers may file or revise TRAN 1/TRAN 2 with required declarations. Transitional credit filing and revision are permitted through the GST common portal as a limited one time opportunity allowing aggrieved registered persons to file or revise Form GST TRAN 1 or TRAN 2, subject to electronic verification, required annexed declaration and TRANS 3 where applicable, pre submission editing that is final upon submission and filing with DSC/EVC, and post filing verification and adjudication by jurisdictional tax officers whose orders will determine 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 portal access extended - eligible taxpayers may file or revise TRAN 1/TRAN 2 with required declarations.
Transitional credit filing and revision are permitted through the GST common portal as a limited one time opportunity allowing aggrieved registered persons to file or revise Form GST TRAN 1 or TRAN 2, subject to electronic verification, required annexed declaration and TRANS 3 where applicable, pre submission editing that is final upon submission and filing with DSC/EVC, and post filing verification and adjudication by jurisdictional tax officers whose orders will determine credit reflected in the electronic credit ledger.
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