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    <title>Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 &amp; 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.</title>
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    <description>The circular reopens the GSTN common portal to allow aggrieved registered taxpayers a one time opportunity to file or revise claims for transitional credit using FORM GST TRAN 1 and FORM GST TRAN 2, subject to electronic verification and upload of a prescribed Annexure A declaration (and TRANS 3 where applicable). Claims will be verified by jurisdictional officers, who will adjudicate on merits after granting hearing and, if allowed, reflect the transitional credit in the Electronic Credit Ledger. Once submitted and filed on the portal the form is frozen and no further revisions under this dispensation are permitted.</description>
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    <pubDate>Fri, 09 Sep 2022 00:00:00 +0530</pubDate>
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      <title>Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 &amp; 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.</title>
      <link>https://www.taxtmi.com/circulars?id=65850</link>
      <description>The circular reopens the GSTN common portal to allow aggrieved registered taxpayers a one time opportunity to file or revise claims for transitional credit using FORM GST TRAN 1 and FORM GST TRAN 2, subject to electronic verification and upload of a prescribed Annexure A declaration (and TRANS 3 where applicable). Claims will be verified by jurisdictional officers, who will adjudicate on merits after granting hearing and, if allowed, reflect the transitional credit in the Electronic Credit Ledger. Once submitted and filed on the portal the form is frozen and no further revisions under this dispensation are permitted.</description>
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      <pubDate>Fri, 09 Sep 2022 00:00:00 +0530</pubDate>
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