The Hon’ble Supreme Court of India has provided a one-time opportunity to all the aggrieved taxpayers to file Form TRAN-1/TRAN-2 and claim their transitional input tax credit in GST system. In compliance of the Hon’ble court’s directive, the facility for filing TRAN-1/ TRAN-2 or revising the earlier filed Form TRAN-1/TRAN-2 on the GST common portal by aggrieved taxpayers have been made available by GSTN from 01.10.2022, and as per the court’s instruction shall be available to all aggrieved taxpayers till 30.11.2022.

The TRAN filing process has been enhanced and the user interface of the portal has been made more intuitive to make it simple and easy for the taxpayer to file their forms TRAN-1/2. For smooth and easy filing of TRAN-1/2 a detailed advisory and a step by step, frame by frame guide has also been prepared. Please click here for the detailed advisory and help manuals.

It is also advised to please download the advisory and follow all the important points mentioned therein for an easy return filing experience.

Thanking You,
Team GSTN

Transitional input tax credit: one-time portal window reopened for TRAN 1/TRAN 2 filing and revision; use advisory. A one-time opportunity is provided to aggrieved taxpayers to claim transitional input tax credit by filing or revising Forms TRAN-1 and TRAN-2 on the GST common portal pursuant to the Supreme Court directive; the portal facility for filing and revision has been enabled for the directed period. GSTN has enhanced the filing process and published a detailed step-by-step advisory and help manual; taxpayers are advised to download and follow these materials for accurate and smooth submission.