TMI BlogReopening of GSTN portal to file the TRAN-1 form - transitional input credit - it is not a case where...Reopening of GSTN portal to file the TRAN-1 form - transitional input credit - it is not a case where the petitioner has not made any efforts in getting TRAN-1 form uploaded in the GST portal. Efforts were made in December, 2017 and thereafter in the years 2018 and 2019, which is evident from the communications referred to earlier. Therefore, non-filing of screenshots in our view cannot be a ground to reject the request on the ground that no effort was made, since the communication between the p..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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