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        GST - States

        Implementation of Hon’ble High Court Judgment dated 15.09.2021 regarding filing of TRAN-1/TRAN-2 and subsequent procedural directions in light of GSTN instructions

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        Transitional credit filing directions clarify physical TRAN-1/TRAN-2 verification, correction, and GSTN transmission for glitch-affected taxpayers. Direction for implementation of the High Court's order on late filing of TRAN-1/TRAN-2 by taxpayers affected by technical glitches. Jurisdictional Authorities must receive physical TRAN-1/TRAN-2, prepare a report under section 140 and Rule 117, allow a single correction opportunity where objections arise, and forward the verified papers to GSTN within the prescribed timelines. The mechanism is to be used only once, and filings made under it are not to be treated as time-barred.
                      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 directions clarify physical TRAN-1/TRAN-2 verification, correction, and GSTN transmission for glitch-affected taxpayers.

                            Direction for implementation of the High Court's order on late filing of TRAN-1/TRAN-2 by taxpayers affected by technical glitches. Jurisdictional Authorities must receive physical TRAN-1/TRAN-2, prepare a report under section 140 and Rule 117, allow a single correction opportunity where objections arise, and forward the verified papers to GSTN within the prescribed timelines. The mechanism is to be used only once, and filings made under it are not to be treated as time-barred.


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