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: one-time filing or revision of TRAN-1/TRAN-2 with prescribed verification and documentation. Portal facility open October 1 to November 30, 2022 for aggrieved registered assessees to file or revise Form GST TRAN-1/TRAN-2 once; filings require electronic verification and upload of a prescribed declaration (Annexure A) and TRANS-3 where applicable; TRAN-2 claims must be consolidated, certain C-/F-/H/I-Form claims after the statutory cut-off are disallowed, assessees must submit a self-certified copy to the jurisdictional officer within seven days, retain supporting records, and accept that forms are editable only until ''submit'' after which they freeze; jurisdictional officers will verify claims, grant hearing, pass orders and reflect allowed credit in the electronic 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 window: one-time filing or revision of TRAN-1/TRAN-2 with prescribed verification and documentation.
Portal facility open October 1 to November 30, 2022 for aggrieved registered assessees to file or revise Form GST TRAN-1/TRAN-2 once; filings require electronic verification and upload of a prescribed declaration (Annexure A) and TRANS-3 where applicable; TRAN-2 claims must be consolidated, certain C-/F-/H/I-Form claims after the statutory cut-off are disallowed, assessees must submit a self-certified copy to the jurisdictional officer within seven days, retain supporting records, and accept that forms are editable only until ''submit'' after which they freeze; jurisdictional officers will verify claims, grant hearing, pass orders and reflect allowed credit in the electronic ledger.
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