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TMI BlogGuidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated July 22, 2022 and September 2, 2022 of the honourable Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd.X X X X Extracts X X X X X X X X Extracts X X X X ..... tre Pvt. Ltd. Regarding. Ref : Circular No. 180/12/2022-GST, dated September 9, 2022 issued by Ministry of Finance, Department of Revenue, Government of India, CBIC, New Delhi. In the reference cited, the CBIC, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has issued Circular No. 180/12/2022-GST, dated September 9, 2022. Hence, following pari materia circular is issued : Attention is invited to the directions issued by the honourable Supreme Court vide order dated July 22, 2022 in the matter of Union of India v. Filco Trade Centre Pvt. Ltd. [2022] 103 GSTR 384 (SC), SLP(C) Nos. 32709-32710/2018. The operative portion of the order reads as follows (page 388 in 103 GSTR) : 1. Goods and Services Tax Network (GSTN) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows : The time for opening the GST common portal is extended for a further period of four weeks from today. 3. In accordance with the directions of the honourable Supreme Court, the facility for filing TRAN-1/TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the common portal by an aggrieved registered assessee (hereinafter referred to as the applicant ) will be made available by GSTN during the period from October 1, 2022 to November 30, 2022. In order to ensure uniformity in implementation of the directions of the honourable Supreme Court, the Commissioner in exercise of powers conferred under section 168 of the TNGST Act, 2017 hereby clarifies the following : 4. Guidelines for the applicant for filing TRAN-1/TRAN-2 or revising earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GST TRAN-2, the applicant shall mention the last month of the consolidated period for which the claim is being made. 4.5 The applicant shall download a copy of the TRAN-1/TRAN-2 filed on the common portal and submit a self-certified copy of the same, along with declaration in annexure A and copy of TRANS-3, where ever applicable, to the jurisdictional tax officer within seven days of filing of declaration in Form TRAN-1/TRAN-2 on the common portal. The applicant shall keep all the requisite documents/records/returns/invoices, in support of his claim of transitional credit, ready 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od or subsequently, will be available to him. 4.7 It is clarified that those registered persons, who had successfully filed TRAN-1/TRAN-2 earlier, and who do not require to make any revision in the same, are not required to file/revise TRAN-1/TRAN-2 during this period from October 1, 2022 to November 30, 2022. In this context, it may further be noted that in such cases where the credit availed by the registered person on the basis of Form GST TRAN-1/TRAN-2 filed earlier, has either wholly or partly been rejected by the proper officer, the appropriate remedy in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier : 1. Date of furnishing TRAN-1 : 2. Date(s) of furnishing TRAN-2 : 4.2 Amount of credit claimed earlier through TRAN-1: CGST- SGST/UTGST- 4.3 Amount of credit claimed earlier through TRAN-2 : CGST- SGST/UTGST- 4.4 Whether notice or order under section 73/74 of the TNGST 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 the CGST Act/petition before the honourable High Court against order referred to in point 4.5 above . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 nor have claimed refund or would claim refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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