CIRCULARS
| Circular No. | Subject |
| Circular No. 182/14/2022-GST dt. 10.11.2022 | Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022. |
| Circular No. 180/12/2022-GST dt. 09.09.2022 | Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. |
| Circular No. 87/06/2019-GST dt. 02.01.2019 | Clarification regarding section 140(1) of the CGST Act, 2017. |
| Circular No. 42/16/2018-GST dt. 13.04.2018 [Para 3(ii)] | Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. |
| Circular No. 39/13/2018-GST dt. 03.04.2018 | Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. |
| Circular No. 33/07/2018-GST dt. 23.02.2018 | Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases. |
| Circular No. 207/5/2017-Service Tax dt. 28.09.2017 | Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017. |
ORDERS
| Order No. | Subject |
| Order No. 01/2020-GST dt.07.02.2020 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases |
| Order No. 10/2017-GST dt. 15.11.2017 | Seeks to extend the due date for revision of FORM GST TRAN-1 |
| Order No. 9/2017-GST dt. 15.11.2017 | Seeks to extend the due date for submitting FORM GST TRAN-1 |
PRESS RELEASE
| Date |
Subject |
| 04.04.2018 | Press Release- IT Grievance Redressal Mechanism |
| 28.09.2017 | Press Release- Payment of Service tax in Transitional Period |
CASE LAW
|
Authority |
One liner |
|
2023(09)LCX0356 Madras High Court Infac India Private Limited |
As there was no loss to the Revenue, High
Court directed him to refund the interest due from the assessee on
amount which was wrongly transitioned and utilized in Personal Ledger
Account
|
|
2022(02)LCX0224 Gujarat High Court TKT Hightech Cast Private Limited |
Writ applicant to file Form GST TRAN-1 is
permitted either by opening the online portal so as to enable the writ
applicant to file declaration TRAN-1 electronically or to accept the
same manually.
|
|
2019(09)LCX0001 Gujarat High Court Siddharth Enterprises |
Allowed filing of declaration in TRAN-1 &
TRAN-2 to claim transitional credit of the eligible duties
|
|
2019(04)LCX0006 Telangana High Court Magma Fincorp Ltd |
|
|
2018(08)LCX0015 Gujarat High Court Filco Trade Centre Pvt. Ltd |
|
|
2018(03)LCX0026 Bombay high court JCB India Limited |
|
|
2017(03)LCX0019 Bombay high court Ratnapprabbha Motors |
No violation of mandate principles in allowing partial credit to traders who do not have the duty paying documents available with them |
|
2018(03)LCX0030 Bombay high court Avantor Performance Materials India Limited |
Non availment of CENVAT credit by the first stage dealer where the
invoice is dated earlier to twelve months preceding the appointed day
|
|
2019(09)LCX0002 Delhi High Court Krish Automotors Private Limited. |
Afforded opportunity to either file TRAN-1 electronically or manually |
|
2018(05)LCX0030 Punjab & Haryana High Court Silicon Constructions Pvt. Ltd. |
TRAN-1 return not uploaded due to technical error to be accepted manually |
|
2018(12)LCX0017 Punjab High Court Omax Autos Ltd. |
|
|
2019(02)LCX0016 Madras High Court Kumar Auto Agency |
|
|
2019(04)LCX0028 Allahabad High Court Jai Laxmi Cement Co.(P.) Ltd. |
Directed Nodal officer to look upon filing of TRAN-1 where filed in wrong table |
|
2018(10)LCX0004 Karnataka High Court Indusind Media Communications Ltd. & Grant Investrade Limited |
Nodal officer to decide whether declaratin in TRAN-1 be filed afresh with relevant evidences |
|
2019(02)LCX0011 Kerala high Court Kerala Agencies |
Nodal Officer to facilitate uploading FORM GST TRAN-1, without reference to the time-frame |
|
2018(02)LCX0034 Allahabad High Court Perfect Sales Service Versus |
Reopen of TRAN-1 credit to allow filing of TRAN-1 not filed earlier due to technical glitches |
|
2019(04)LCX0027 Allahabad High Court G.K. Winding Wires Limited |
Petition disposed as releif granted by
directing to open portal for TRAN-1 filing or to accept manually in
previous interim order
|
|
2019(03)LCX0046 Allahabad High Court Multi Max Engineering Works Private Limited |
Directed to enable filing of TRAN-1 or to
accept it manually
|
|
2019(06)LCX0002 Patna High Court Commercial Steel Engineering Corporation Versus |
Court allowed transitional credit for FY 2007-08 and 2011-12v which was not reflected in prior returns due to Accountant's mistake |
|
2018(03)LCX0037 Allahabad High Court New Jain Marbles Versus |
Reopen portal to file TRAN-1 electronically or accept manually not filed earlier due to technical glitch |
|
2018(08)LCX0019 Delhi High Court A. B. Print Pack |
|
|
2019(05)LCX0018 Delhi High Court Procter & Gamble Home Products Ltd. |
|
|
2019(03)LCX0036 Gauhati High Court G.D. Motors |
Directed to enable filing of TRAN-1 or to
accept it manually where not filed due to technical difficulties |
|
2020(08)LCX0107 Andhra Pradesh High Court Kun United Motors Versus |
Filing of TRAN-1 allowed , where not filed due to technical glitches. |
|
2020(02)LCX0137 Gujarat High Court Gallops Infrastructure Ltd Versus |
Permitted to upload TRAN¬1, which is saved but not filed in terms of the Order No.1/2020-GST. |
|
2021(01)LCX0114 Delhi High Court National Internet Exchange of India |
Due to bonafide human error, petitioner was allowed to rectify/revise TRAN-1 |
|
2021(02)LCX0220 Madras High Court DMR Constructions |
TDS under VAT Act allowed as Transitional credit u/s 140 |
|
2021(03)LCX0120 Gujarat High Court Jigar Cars Pvt. Ltd |
Rectification of TRAN-2 allowed for inadvertent error |
|
2020(07)LCX0085 Madras High Court P.R.Mani Electronics |
Rule 117 is intra vires Section 140 . |
ADVANCE RULING
| Particulars | Crux |
|
2018(09)LCX0137(AAR)
Kerala |
Computers, laptops etc. used for providing output service would not qualify as inputs for the purpose of availing transitional ITC u/s 140(2) /140(3) of the KSGST Act. Goods, even though physically available as closing stock as on 30th June 2017, ITC is not eligible for the VAT paid. |
|
2018(08)LCX0106(AAAR) Maharashtra Kansai Nerolac Paints Limited |
The accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit. |
|
2018(05)LCX0114(AAAR) Gujarat R.B. Construction Company |
The Appellant is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid. |