<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>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.</title>
    <link>https://www.taxtmi.com/circulars?id=67430</link>
    <description>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 &#039;&#039;submit&#039;&#039; after which they freeze; jurisdictional officers will verify claims, grant hearing, pass orders and reflect allowed credit in the electronic ledger.</description>
    <language>en-us</language>
    <pubDate>Tue, 20 Sep 2022 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 21 May 2024 17:48:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=753798" rel="self" type="application/rss+xml"/>
    <item>
      <title>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.</title>
      <link>https://www.taxtmi.com/circulars?id=67430</link>
      <description>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 &#039;&#039;submit&#039;&#039; after which they freeze; jurisdictional officers will verify claims, grant hearing, pass orders and reflect allowed credit in the electronic ledger.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Tue, 20 Sep 2022 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=67430</guid>
    </item>
  </channel>
</rss>