TaxTMI 
TaxTMI 
TRAN-1 AND SUPREMECOURT GUIDLINES
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....RAN-1 AND SUPREMECOURT GUIDLINES<br> Query (Issue) Started By: - giri gattupalli Dated:- 23-7-2022 Last Reply Date:- 7-9-2022 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>respected sir, During transition period in 2017 some dealers could not claim their rightful and genuine transitional credit due to ignorance of law. In the light of supreme court advice in to government respect of ....
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....9;transitional credit" whether he is eligible to file TRAN-1 .please discuss. once again i reiterate no attempts were made to file TRAN-1 (whether electronically or physically) thanking you. Reply By Rajagopalan Ranganathan: The Reply: Sir, Supreme Court's order is advisory in nature. Government has to issue necessary instructions to re-open GSTN portal to file Trans-1 or Trans-2 retu....
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....rns afresh. The instruction is to be issued to GSTN and then they will announce regarding filing of Trans-1 or Trans 2 returns afresh. Reply By giri gattupalli: The Reply: thank you for your kind response. and i like to keep this query open. please share opinions thanking you Reply By KASTURI SETHI: The Reply: In my view, TRANS-1 can be filed when Common Portal System is reopened for two mont....
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....hs. Those who could not file TRANS-1 by any reason will also fall under the category of 'Aggrieved Person' mentioned in the Order dated 22.7.22 of the Supreme Court in the case of UOI & ANR Vs. Filco Trade Centre Pvt. Ltd. & ANR - 2022 (7) TMI 1232 - SC ORDER In my view, it is direct Order of Supreme Court to GSTN. Reply By KASTURI SETHI: The Reply: Also see the legal meaning of the phr....
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....ase 'aggrieved person'. Reply By giri gattupalli: The Reply: thank you sir for your valuable opinion. Reply By GULF OIL: The Reply: Dear Sirs, Kindly confirm, whether we can claim Transitional credit in Tran-1 on RCM liability paid during 2018-19 during the course of EA2000 Audit. Thanking you<br> Discussion Forum - Knowledge Sharing ....