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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Rectification/revision of Form GST TRAN 2 electronically or ...

Case Laws     GST

February 21, 2019

Rectification/revision of Form GST TRAN 2 electronically or manually - There is no ground as to why, a person filing Form GST TRAN 2 should not be allowed to revise Form GST TRAN 2 after its initial filing.

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  1. Manual filing of revised FORM GST TRAN-1 and the resultant FORM GST TRAN-2 - The review petitioner shall be permitted either to manually or electronically upload the...

  2. Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the...

  3. Rectification of error in Form GST TRAN-1 - The learned Single Judge and the various High Courts have passed orders granting permission to either submit Form GST TRAN-1...

  4. Rectification of bona fide error occurred while filing Form GST TRAN -1 - the availment of credit by the petitioner, and its entitlement to distribute the credit to its...

  5. Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At...

  6. Seeking permission for submission of revised FORM GST-TRAN-1 return electronically - permission to petitioner to tender the revised FORM GST TRAN-1 form manually to the...

  7. Submission of GST TRAN-2 / TRAN-1 return - respondent No. 3, the GST Council will look into the grievance of the petitioner, so that the petitioner may file TRAN -1 form...

  8. Transitional Credit (ITC) - Permission for re-opening the common portal so as to enable the petitioner to submit the Form GST TRAN-1 electronically or to permit the...

  9. Input tax credit - shifting to GST regime - transitional credit - The respondents (Govt) are directed to either open the online portal so as to enable the petitioner to...

  10. 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...

  11. Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite...

  12. Seeking to allow rectification of Form GST TRAN-2 filed for the month of July 2017 - The writ-applicants cannot be made to lose the benefit of deemed transitional tax...

  13. Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

  14. Filing of GST TRAN-1 Forms electronically - Appeal by GSTN and GST Council against direction to allow filing of TRAN-1 electronically or in manual form - The fact that...

  15. Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

 

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