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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&#039;ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.</title>
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    <description>The Supreme Court directed temporary reopening of the GST common portal permits a one time filing or revision of FORM GST TRAN 1/TRAN 2 for transitional credit, requiring upload of Annexure A and TRANS 3 where applicable, consolidation of TRAN 2 claims into a single form, submission of a self certified copy to the jurisdictional officer within seven days, and preservation of supporting records; submitted forms become frozen upon filing, claims will be verified by officers who will pass orders and, if allowed, reflect credit in the Electronic Credit Ledger.</description>
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    <pubDate>Mon, 12 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&#039;ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.</title>
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      <description>The Supreme Court directed temporary reopening of the GST common portal permits a one time filing or revision of FORM GST TRAN 1/TRAN 2 for transitional credit, requiring upload of Annexure A and TRANS 3 where applicable, consolidation of TRAN 2 claims into a single form, submission of a self certified copy to the jurisdictional officer within seven days, and preservation of supporting records; submitted forms become frozen upon filing, claims will be verified by officers who will pass orders and, if allowed, reflect credit in the Electronic Credit Ledger.</description>
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      <pubDate>Mon, 12 Sep 2022 00:00:00 +0530</pubDate>
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