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Issues in Filing of TRAN 1 and TRAN 2, the legitimate passed by taxpayers in hands of Tax

The claiming of TRAN 1 through GSTR 3, When the credit was not uploaded in 2017 September, this issue is confronted to all states throughout India, the issue of credit is still being debated in all the places in respect of States through India and the department has come with a solution for the above through High court verdict.

In the decision of the High Court of Madras, this issue was identified and dismissed in the case of Commissioner of GST and central excise Vs BHEL, where the applicant is allowed to claim ITC, which was left in previous years. The credit of Pre GST is allowable as per HC judgment and it can be taken as the final verdict.

Issues in Filing of TRAN 1 and TRAN 2

Now the CBIC vide notification vide Circular No 182/ 14/2022-GST is allowable as per HC Judgment Filco Trade Centre Vs UOI order dated 22.07.2022 and 02.09.2022.

The officers are given 90 days to verify the nature of the credit and to be uploaded in the portal. This will increase the Limit of the Electronic Credit ledger. Once the net of ITC is Transferred from VAT, service tax accumulated credit, it cannot be altered Few states follow Module 1 and few states Module 2 and verification should be done by the State Nodal officer and after final approval by jurisdiction officer,and credit is approved and accepted.


Also, the Service tax and Excise will be approved by the Principal Commissioner of Central Excise and Service tax and state credit wiz VAT, TOT, Resale tax will be approved by the State assessing authority.

The State officer under state jurisdiction and a central officer will have a common sharing, so the error is avoided on both taxes.


We hope that the revenue will go for soft stand for a further extension since time is given.


Published by

B Sathyanarayanan
(partner )
Category GST   Report

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