TaxTMI 
TaxTMI 
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.
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....me Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd. -Regarding. Ref : Circular No. 180/12/2022-GST, dated September 9, 2022 issued by Ministry of Finance, Department of Revenue, Government of India, CBIC, New Delhi. In the reference cited, the CBIC, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has issued Circular No. 180/12/2022-GST, dated September 9, 2022. Hence, following pari materia circular is issued :- Attention is invited to the directions issued by the honourable Supreme Court vide order dated July 22, 2022 in the matter of Union of India v. Filco Trade Centre Pvt. Ltd. [2022] 103 GSTR 384 (SC), SLP(C) Nos. 32709-32710/2018. The operative portion of the order reads as....
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....entre Pvt. Ltd. [2022] 106 GSTR 1 (SC)), the honourable Supreme Court vide order dated September 2, 2022 has inter-alia ordered as follows : "The time for opening the GST common portal is extended for a further period of four weeks from today." 3. In accordance with the directions of the honourable Supreme Court, the facility for filing TRAN-1/TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the common portal by an aggrieved registered assessee (hereinafter referred to as the "applicant") will be made available by GSTN during the period from October 1, 2022 to November 30, 2022. In order to ensure uniformity in implementation of the directions of the honourable Supreme Court, the Commissioner in exercise of powers conferred....
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....red to in sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Tamil Nadu Goods and Services Tax Rules, 2017. In such cases, in the column "tax period" in Form GST TRAN-2, the applicant shall mention the last month of the consolidated period for which the claim is being made. 4.5 The applicant shall download a copy of the TRAN-1/TRAN-2 filed on the common portal and submit a self-certified copy of the same, along with declaration in annexure 'A' and copy of TRANS-3, where ever applicable, to the jurisdictional tax officer within seven days of filing of declaration in Form TRAN-1/TRAN-2 on the common portal. The applicant shall keep all the requisite documents/records/returns/invoices, in support of his claim of transitional ....
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....urt, once the applicant files TRAN-1/TRAN-2 or revises the said forms filed earlier on the common portal, no further opportunity to again file or revise TRAN-1/TRAN-2, either during this period or subsequently, will be available to him. 4.7 It is clarified that those registered persons, who had successfully filed TRAN-1/TRAN-2 earlier, and who do not require to make any revision in the same, are not required to file/revise TRAN-1/TRAN-2 during this period from October 1, 2022 to November 30, 2022. In this context, it may further be noted that in such cases where the credit availed by the registered person on the basis of Form GST TRAN-1/TRAN-2 filed earlier, has either wholly or partly been rejected by the proper officer, the appropriate....
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.... 3. Registration effective from : (specify Date) 4. Whether TRAN-1/TRAN-2 furnished earlier : Yes No If reply to point 4 is 'Yes', then fill 4.1 to 4.9, else proceed to point 5 below : 4.1 Details of TRAN-1/TRAN-2 furnished earlier : 1. Date of furnishing TRAN-1 : 2. Date(s) of furnishing TRAN-2 : 4.2 Amount of credit claimed earlier through TRAN-1: CGST- SGST/UTGST- 4.3 Amount of credit claimed earlier through TRAN-2 : CGST- SGST/UTGST- 4.4 Whether notice or order under section 73/74 of the TNGST Act, 2017 issued in respect of the credit availed through TRAN-1/TRAN-2 filed earlier : YES NO 4.5 If reply to point 4.4 is 'Yes', then mention the reference number and date of notice/order referred to in 4....
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....ssession of all documents, evidences, invoices, accounts, statutory declarations and other records necessary for substantiation of claim of transitional credit being made in Form GST TRAN-1/TRAN-2 ; (3) (a) I/We have not claimed any credit, within the meaning of sections 140, 141 and 142 of the Central/State/UT Goods and Services Tax Act, 2017, in any return in Form GSTR-3B filed by me/us ; OR (4) (b) I/We have claimed credit, within the meaning of sections 140, 141 and 142 of the Central/State/UT Goods and Services Tax Act, 2017, amounting to Rs. . . . . on account of Central tax and Rs. . . . on account of State/union territory tax in my/our return in Form GSTR-3B filed by me/us for the period . . . . . . and I/we have reversed an a....