Advisory on Filing TRAN-1/2 Forms to claim Transitional Credit
01/10/2022
The Hon’ble Supreme Court of
India has provided a one-time opportunity to all the aggrieved taxpayers to file
Form TRAN-1/TRAN-2 and claim their transitional input tax credit in GST system.
In compliance of the Hon’ble court’s directive, the facility for filing
TRAN-1/TRAN-2 or revising the earlier filed
TRAN-1/TRAN-2 on the GST common portal by
aggrieved taxpayers have been made available by GSTN from 01.10.2022, and
as per the court’s instruction shall be available to all aggrieved taxpayers
till 30.11.2022.
The TRAN filing process has been enhanced and the user interface of the portal
has been made more intuitive to make it simple and easy for the taxpayer to file
their forms TRAN-1/2. For smooth and easy filing of
TRAN-1/2 a detailed advisory
and a step by step, frame by frame guide has also been prepared. Please
click here for the detailed advisory and help manuals.
It is also advised to please download the advisory and follow all the important
points mentioned therein for an easy return filing experience.
Thanking You,
Team GSTN