This article outlines the procedure and guidelines for filing or revising TRAN-1 and TRAN-2 forms, following a Supreme Court order. The GSTN portal will be open for these filings and revisions from October 1st to November 30th, 2022. A self-certified copy must be submitted to your tax officer within 7 days of filing on the portal.
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 Honble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. Vide Ci
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FAQ :
The facility to file or revise TRAN-1/TRAN-2 forms will be available on the common portal from October 1st, 2022, to November 30th, 2022.
A self-certified downloaded copy of the filed TRAN-1/TRAN-2 must be submitted along with a declaration in Annexure 'A' to the jurisdictional tax officer within 7 days of filing on the common portal.
You can edit the details in FORM TRAN-1/TRAN-2 on the common portal only before clicking the 'Submit' button.
The transitional credit will be reflected in your Electronic Credit Ledger (ECL) on the common portal based on the order passed by the Jurisdictional Tax Officer.
If your credit claim has been wholly or partly rejected, you should prefer an appeal against the order or pursue other available legal remedies.