<?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 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. - reg</title>
    <link>https://www.taxtmi.com/circulars?id=71241</link>
    <description>Transitional credit may be claimed or an earlier TRAN-1 or TRAN-2 filing revised through a one-time portal facility, subject to verification, hearing and an order on merits. Applicants must electronically verify the forms, upload the Annexure A declaration and, where credit is based on a Credit Transfer Document, upload TRANS-3. Self-certified copies and supporting records must be furnished to the jurisdictional tax officer within seven days. Form details may be changed only before submission, after which the filing is frozen and no further revision opportunity is available.</description>
    <language>en-us</language>
    <pubDate>Wed, 01 Nov 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 10 Sep 2026 18:14:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=921975" rel="self" type="application/rss+xml"/>
    <item>
      <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. - reg</title>
      <link>https://www.taxtmi.com/circulars?id=71241</link>
      <description>Transitional credit may be claimed or an earlier TRAN-1 or TRAN-2 filing revised through a one-time portal facility, subject to verification, hearing and an order on merits. Applicants must electronically verify the forms, upload the Annexure A declaration and, where credit is based on a Credit Transfer Document, upload TRANS-3. Self-certified copies and supporting records must be furnished to the jurisdictional tax officer within seven days. Form details may be changed only before submission, after which the filing is frozen and no further revision opportunity is available.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Wed, 01 Nov 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=71241</guid>
    </item>
  </channel>
</rss>