Guidelines in filing the TRAN-1 application

The CBIC has issued a circular no. 180/12/2022-GST dated 9.9.22 laying down certain guidelines in filing the TRAN-1 application pursuant to the decision of the Supreme Court in the case of Union of India Vs. Filco Trade Centre private limited.

The guidelines are summarized as under:

1. The applicant can file TRAN-1/TRAN-2 or revise earlier filed TRAN-1/TRAN-2 on the common portal.

2. If the applicant is filing a revised TRAN-1/TRAN-2, a facility for downloading the original TRAN-1/TRAN-2 will be made available in the common portal.

3. Along with the TRAN-1/TRAN-2, the applicant shall also file a declaration in the format given in Annexure A of the circular in pdf.

4. The applicant claiming credit in table 7A of TRAN-1 on the basis of credit transfer document (CTD) shall also upload the pdf copy of TRAN-3.

5. Transitional credit cannot be claimed in respect of such C forms, F forms and H/I Forms which had been issued after the due date for submitting TRAN-1 (i.e) after 27.12.17.

6. The applicant shall file the entire claim in one consolidated TRAN-2 instead of filing the claim tax period-wise. In such cases, in the column "tax period," the applicant shall mentioned the last month of the consolidated period for which the claim is made.

7. The applicant shall download a copy of the TRAN-1/TRAN-2 and submit a self-certified copy of the same, along with the declaration in Annexure A and copy of TRANs-3, wherever applicable, to the jurisdictional tax officer within 7 days of filing the declaration in the common portal.

8. The applicant can edit the details in TRAN-1/TRAN-2 on the common portal only before clicking the "submit" button on the portal.  Once "submit" button is clicked, the form gets frozen, and no further editing of details is allowed.  The frozen button would then be required to be filed using "file" button with Digital Signature Certification (DSC) or EVC.

9. Those registered persons who had successfully filed TRAN-1/TRAN-2 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 1.10.22 to 30.11.22.

10. If the credit availed by the registered person on the basis of the TRAN-1/TRAN-2 filed earlier, was either wholly, or partly rejected by the proper officer, the appropriate remedy is to prefer and appeal against the said order. If the adjudication/appeal proceedings are pending, the appropriate course would be to purse the said adjudication/appeal.  In such cases, filing a fresh declaration in TRAN-1/TRAN-2 is not the appropriate course of action.

11. The declaration in TRAN-1/TRAN-2 filed/revised will be subjected to necessary verification by the concerned tax officers.