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of <h1>GSTN Portal Open for GST TRAN-1 and TRAN-2 Filings Post-Supreme Court Order; Deadline: Nov 30, 2022.</h1> The circular outlines guidelines for filing or revising GST TRAN-1 and TRAN-2 forms following the Supreme Court's orders dated July 22, 2022, and September 2, 2022, in a case involving the Union of India. The Goods and Services Tax Network (GSTN) is directed to open a portal for these filings from October 1, 2022, to November 30, 2022. Registered assessees can file or revise these forms, and the process includes uploading necessary documents and declarations. The forms must be submitted with care, as no further revisions will be allowed after submission. Tax officers will verify claims, and any allowed transitional credit will be reflected in the electronic credit ledger.
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