The Tax Publishers

GST--Transitional Credit

Guidelines for Furnishing TRAN-1 and TRAN-2 During 1-10-2022 to 30-11-2022

Narendra Kumar

Recently, the Supreme Court vide its judgment in Filco Trade Centre Pvt. Ltd. has directed the Goods and Service Tax Network (GSTN) to open GST common portal for filing TRAN 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. In pursuance of the same the CBIC has opened the GSTN for furnishing TRAN-1/TRAN-2 afresh and has also issued guidelines for furnishing the said Forms. The learned author aims at making an overview of the guidelines.

1. Introduction

In the case of Union of India & Ors V. Filco Trade Center Pvt. Ltd & Anr. SLP (C) No. 32709-32710/2018, the Supreme Court has directed the Goods and Service Tax Network (GSTN) to re-open the common portal for accepting form GST TRAN-1 and GST TRAN-2 from 01-09-2022 to 31-10-2022 and to further ensure that there are no technical glitches during those two months. Also, the jurisdictional tax authorities are directed to adjudicate claims of such transitional credit after giving the assessee an opportunity to defend its interest. In the above judgment, the following directions are issued:

1. Goods and Service Tax Network (GSTN) is directed to open a 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 (ITGRC).

3. GSTN has to ensure that there are no technical glitch during the said time.

4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.

5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.

6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.

In pursuance of the judgment of the Supreme Court, the GSTN has opened the portal for furnishing Form GSTR-1 and GSTR-2 on the common portal for the period 1-10-2022 to 30-11-2022.

2. Status of already filed Form TRAN-1/Tran-2


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