Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated July 22, 2022 [1] and September 2, 2022 [2] 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: one-time portal filing or revision allowed, subject to verification and officer scrutiny. Guidelines allow aggrieved registered persons to file or revise Form GST TRAN-1/TRAN-2 on the common portal during a limited one-time window; forms may be edited only before submitting, after which they freeze and must be filed with DSC or EVC. Applicants revising must download prior submissions, upload Annexure A declaration and TRANS 3 if applicable, and deliver a self certified copy with supporting records to the jurisdictional tax officer within seven days. Claims are subject to officer verification, adjudication on merits, and, if allowed, reflection 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: one-time portal filing or revision allowed, subject to verification and officer scrutiny.
Guidelines allow aggrieved registered persons to file or revise Form GST TRAN-1/TRAN-2 on the common portal during a limited one-time window; forms may be edited only before submitting, after which they freeze and must be filed with DSC or EVC. Applicants revising must download prior submissions, upload Annexure A declaration and TRANS 3 if applicable, and deliver a self certified copy with supporting records to the jurisdictional tax officer within seven days. Claims are subject to officer verification, adjudication on merits, and, if allowed, reflection in the electronic credit ledger.
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