TMI BlogGuidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court vide order dated 22.07.2022 in the matter of Union of India vs. Filco Trade Centre Pvt. Ltd. , SLP(C) No. 32709- 32710/2018. The operative portion of the order reads as follows: 1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under section 168 of the WBGST Act, 2017 hereby clarifies the following: 4. Guidelines for the applicant for filing TRAN-1/TRAN-2 or revising earlier filed TRAN-1/TRAN-2: 4.1 The applicant may file declaration in FORM GST TRAN-1/TRAN-2 or revise earlier filed TRAN-1/TRAN-2 duly signed or verified through electronic verification code on the common portal. In cases where the applicant is filing a revised TRAN-1/TRAN-2, a facility for downloading the TRAN-1/TRAN-2 furnished earlier by him will be made available on the common portal. 4.2. The applicant shall at the time of filing or revising the declaration in FORM GST TRAN- 1/TRAN-2, also upload on the common portal the pdf copy of a declaration in the format as given in Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy for making the same available to the concerned tax officers for verification. 4.6 It is pertinent to mention that the option of filing or revising TRAN-1/TRAN-2 on the common portal during the period from 01.10.2022 to 30.11.2022 is a one-time opportunity for the applicant to either file the said forms, if not filed earlier, or to revise the forms earlier filed. The applicant is required to take utmost care and precaution while filing or revising TRAN- 1/TRAN-2 and thoroughly check the details before filing his claim on the common portal. 4.6.1 In this regard, it is clarified that the 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 applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases is to prefer an appeal against the said order or to pursue alternative remedies available as per law. Where the adjudication/ appeal proceeding in such cases is pending, the appropriate course would be to pursue the said adjudication/ appeal. In such cases, filing a fresh declaration in FORM GST TRAN-1/TRAN-2, pursuant to the special dispensation being provided vide this circular, is not the appropriate course of action. 5. The declaration in FORM GST TRAN-1/TRAN-2 filed/revised by the applicant will be subjected to necessary verification by the concerned tax officers. The applicant may be required to produce the requisite documents/ records/ returns/ invoices in support of their claim of transitional credit before the concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through TRAN-1/TRAN-2 filed earlier: YES NO 4.5 If reply to point 4.4 is ‗Yes , then mention the reference number and date of notice/ order referred to in 4.4 above: 4.6 Amount of credit determined as in-eligible, if any, vide order referred to in 4.5 above: CGST- SGST/UTGST- 4.7 Whether Appeal preferred u/s 107 of WBGST Act / petition before Hon ble High Court against order referred to in point 4.5 above---- YES NO 4.8 If reply to 4.7 is ‗Yes , then whether Appeal/Petition referred to in point 4.7 above disposed off: YES NO 4.9 If reply to point 4.8 above is ‗Yes , then amount of credit determined as in-eligible: CGST- SGST/UTGST- 5. Amount of credit clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al tax and Rs.------- on account of State/ union territory tax in my/ our return in FORM GSTR-3B filed by me/ us for the period -------- and I/ we have reversed an amount of Rs.------- on account of central tax and Rs.------- on account of State/ union territory tax, along with an interest of Rs .. vide details of such debit/ payment to be provided **/ have not** reversed the said amount, along with applicable interest. I/We have neither been refunded nor have claimed refund or would claim refund of the credit of tax carried forward in accordance with sub section (1) of Section 140 of the Central/State/UT Goods and Services Tax Act, 2017, in the return relating to the period ending with the day immediately preceding the appointe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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