SC allows 4 weeks extension to open GST portal for filing transitional credit w.e.f 1st October



Quick Summary
The Supreme Court has granted a four-week extension for businesses to file for transitional credit using the Tran 1 and Tran 2 forms. This decision follows a hearing where GSTN requested more time to comply with a previous order. Consequently, the common GST portal will be reopened from 1st October 2022, allowing eligible taxpayers to submit their transitional credit claims.

Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2

GST Portal Extension: 4 Weeks for Transitional Credit Filing

Hon'ble Supreme Court while hearing an application from GSTN, has allowed extension of 4 weeks time to comply with their order dated 22/07/2022 issued in the matter of UOI & Anr. V/s Filco Trade Centre Pvt. Ltd. & Anr. bearing SLP (C) nos. 32709-32710/2018. Accordingly, GSTN would open the common portal for filing transitional credit through Tran 1 and Tran 2 w.e.f 01/10/2022.

Thanking You,
Team GSTN

FAQ :

The Supreme Court has allowed a four-week extension for opening the common GST portal for filing transitional credit through Tran 1 and Tran 2.

The common GST portal will be reopened for filing transitional credit from 1st October 2022.

The forms involved are Tran 1 and Tran 2.

GSTN (Goods and Services Tax Network) made an application for the extension.

The extension is to comply with the Supreme Court's order dated 22/07/2022 in the matter of UOI & Anr. V/s Filco Trade Centre Pvt. Ltd. & Anr.




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