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Procedure/Guidelines for filing/revising TRAN-1/TRAN-2

Kusum Gandhi , Last updated: 16 September 2022  

Procedure/Guidelines for filing/revising TRAN-1/TRAN-2 Vide Circular 180/12/2022 Dated 9th September 2022

The article contains the procedure/guideline for filing/revising TRAN-1/TRAN-2 in terms of order of Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. Vide Circular 180/12/2022 Dated 9th September 2022.

Procedure/Guidelines for filing/revising TRAN-1/TRAN-2
  • The facility for filing / revising TRAN-1/TRAN-2 on the common portal will be made available by GSTN from 01st October 2022 to 30th November 2022.
  • A self-certified downloaded copy of the TRAN-1/TRAN-2 to be submitted along with declaration in Annexure 'A' to the jurisdictional tax officer within 7 days of filing of declaration in FORM TRAN-1/TRAN-2 on the common portal.
  • Applicant can edit the details in FORM TRAN-1/ TRAN-2 on the common portal only before clicking the - Submit button on the portal.
  • The transitional credit will be reflected in the ECL of the applicant on the common portal on the basis of order passed by Jurisdictional tax officer.
  • No claim for transitional credit in respect of such Forms C/ F/ H & I issued after the due date i.e., 27th December 2017.
  • Claim in FORM GST TRAN-2, shall be filed in one consolidated FORM GST TRAN2, instead of filing the claim tax period wise.
  • It is a one-time opportunity for the applicant to either file the said forms, if not filed earlier / to revise the forms earlier filed.
  • Where the credit availed by the registered person on the basis of FORM GST TRAN1/TRAN-2 filed earlier, has either wholly/ partly been rejected by the proper officer, the appropriate remedy is to prefer an appeal against the said order / to pursue alternative remedies available as per law.

Disclaimer: The contents of this article are solely for informational purpose. It does not constitute professional advice or a formal recommendation. No part of this article should be distributed or copied without express written permission of the author.

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Kusum Gandhi
Category GST   Report



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