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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 ..... r 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 by Information Technology Grievance Redressal Committee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing: 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 Annexure A of this circular. The applicant claiming credit in tabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication. 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 applicant is allowed to modify/edit, add or delete any record in any of the table of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable 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 concerned tax officers for verification of their claim. After the verification of the claim, the jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST- 4.3 Amount of credit claimed earlier through TRAN-2: CGST- SGST/UTGST- 4.4 Whether notice or order u/s 73/74 of Goa GST Act,2017 issued in respect of the credit availed 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 Goa GST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / State/ UT Goods and Services Tax Act, 2017, in any return in FORM GSTR-3B filed by me/us;OR 4) (b) *I/We have claimed credit, within the meaning of sections 140, 141 and 142 of the Central/ State/ UT Goods and Services Tax Act, 2017, amounting to Rs.------- on account of central 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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