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 reopening allows one-time filing or revision of TRAN-1/TRAN-2, subject to verification and documentation. GSTN will open the common portal to permit a one-time filing or revision of Form GST TRAN-1 and TRAN-2 during the reopened window. Filers must electronically sign submissions, upload the Annexure A declaration and TRANS 3 where applicable, and may edit forms only before clicking 'submit.' TRAN 2 claims must be consolidated into a single form with the last month shown as the tax period. Filers must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records for verification; accepted transitional credit will be posted to the electronic credit ledger after 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 portal reopening allows one-time filing or revision of TRAN-1/TRAN-2, subject to verification and documentation.
GSTN will open the common portal to permit a one-time filing or revision of Form GST TRAN-1 and TRAN-2 during the reopened window. Filers must electronically sign submissions, upload the Annexure A declaration and TRANS 3 where applicable, and may edit forms only before clicking "submit." TRAN 2 claims must be consolidated into a single form with the last month shown as the tax period. Filers must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records for verification; accepted transitional credit will be posted to the electronic credit ledger after adjudication.
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