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 filing window extended: one time portal filing or revision allowed with prescribed declarations and verification by officers. The circular permits a one time, time bound facility on the GST common portal to file or revise Forms GST TRAN 1/TRAN 2; applicants must submit forms signed or EVC verified, upload Annexure A and TRANS 3 where applicable, may edit forms only before clicking 'submit' after which forms freeze and must be filed with DSC/EVC, and must provide a self certified copy plus supporting records to the jurisdictional tax officer within seven days for verification; allowed transitional credit will be reflected in the electronic credit ledger following adjudication.
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 extended: one time portal filing or revision allowed with prescribed declarations and verification by officers.
The circular permits a one time, time bound facility on the GST common portal to file or revise Forms GST TRAN 1/TRAN 2; applicants must submit forms signed or EVC verified, upload Annexure A and TRANS 3 where applicable, may edit forms only before clicking "submit" after which forms freeze and must be filed with DSC/EVC, and must provide a self certified copy plus supporting records to the jurisdictional tax officer within seven days for verification; allowed transitional credit will be reflected in the electronic credit ledger following adjudication.
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