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 Honble 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. b
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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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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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