File Your Tran-1 and Tran-2 Forms Till 30-11-2022

CA. S.D. Purohit

-- In pursuance of the Supreme Court decision in Filco Trade Center's case, the Government has provided one time opportunity to furnish Form TRAN-1 and TRAN-2 (in short 'TRAN Forms') during 1-10-2022-30-11-2022.

-- The window is open for all taxpayers, whether or not they have filed TRAN Forms earlier. So, if a taxpayer could not file TRAN Forms for any reason or if a taxpayer wants to revise the TRAN Forms filed earlier, it may furnish the same upto 30-11-2022.

-- On the GST Portal, the default filing status of TRAN Forms for all taxpayers would be visible as Not Filed. It means that TRAN forms are not filed in the new window.

-- Those registered person who had successfully filed TRAN Forms earlier, and who do not require to make any revision in the same, are not required to file/revise TRAN Forms again. If, however, the taxpayer has already filed his original TRAN and wants to revise the Forms, he is required to file complete form rather than furnishing differential values.