The CBIC vide Circular No.180/12/2022-GST dated 09 September 2022 has issued guidelines for filing/revising TRAN-1/TRAN-2 in terms of order passed by Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Private Limited.
The Apex Court on 22 July 2022 vide the landmark judgment had directed re-opening of GSTN portal for filing Form TRAN-1 and TRAN-2 for a period of 2 months. Further, the Apex Court also directed the GST Council to issue appropriate guidelines in scrutinizing the claims. Subsequently in Miscellaneous Application No. 1545-1546/2022, the Apex Court vide order dated 02 September 2022 has extended the time for opening the GST Common portal for further period of 4 weeks i.e. from 01 October 2022 to 30 November 2022.
In pursuance to the aforementioned order, the CBIC vide the captioned Circular had issued various guidelines for filing TRAN-1/TRAN-2 or revising earlier filed TRAN-1/TRAN-2 as tabulated hereunder:
Sr. No. |
Guidelines |
1 |
· The Applicant may file declaration in FORM GST TRAN-1/TRAN-2 or revise earlier filed TRAN-1/TRAN-2, which is duly signed or verified through electronic verification code on the common portal. · In cases where the Applicant is filing a revised TRAN-1/TRAN-2, the Applicant can download the TRAN-1/TRAN-2 furnished earlier by him.
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2 |
· The Applicant also needs to upload the pdf copy of a declaration in the format as attached in Annexure ‘A’ of the captioned circular; · The Applicant claiming credit in table 7A of FORM GST TRAN-1 on the basis of Credit Transfer Document (CTD) also needs to upload the pdf copy of TRANS-3, containing the details in terms of the Notification No. 21/2017- CE (NT) dated 30.06.2017.
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3 |
· The Applicant cannot claim transitional credit filed in table 5(b) & 5(c) of FORM GST TRAN-1 in respect of such C-Forms, F-Forms and H/I-Forms which have been issued after the due date prescribed for submitting the declaration in FORM GST TRAN-1 i.e. after 27.12.2017.
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4 |
· While filing a claim in FORM GST TRAN-2, the Applicant shall file the entire claim in one consolidated FORM GST TRAN-2, instead of filing the claim tax period wise, as referred to in rule 117(4)(b)(iii) of the GST Rules; · In such cases, the Applicant shall mention the last month of the consolidated period in the column ‘Tax Period’ for which the claim is being made.
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5 |
· The Applicant shall download a copy of the TRAN-1/TRAN-2 filed on the common portal and submit a self-certified copy of the same, along with declaration in Annexure ‘A’ and copy of TRANS-3, where ever applicable, to the jurisdictional tax officer within 7 days of filing of declaration. · The Applicant shall provide all the requisite documents/records/returns/invoices, in support of his claim of transitional credit to the concerned tax officers for verification.
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6 |
· The Applicant is allowed to modify/edit, add or delete any record in any of the table of the said forms before clicking the Submit button. Once Submit button is clicked, the form gets frozen, and no further editing of details is allowed. · Thereafter this form would then be required to be filed on the portal using File button, with Digital signature certificate (DSC) or an EVC.
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7 |
· It is further clarified that those registered persons, who had successfully filed TRAN-1/TRAN-2 earlier, and who do not require to make any revision in the same, are not required to file/ revise TRAN-1/TRAN-2 during this period. · In cases where the credit availed by the Applicant on the basis of FORM GST TRAN-1/TRAN-2 filed earlier, has either wholly or partly been rejected by the proper officer, the appropriate remedy in such cases is to prefer an appeal against the said order or to pursue alternative remedies available as per law.
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8 |
· The declaration in FORM GST TRAN-1/TRAN-2 filed/revised by the Applicant will be subjected to necessary verification by the concerned tax officers. · After the verification of the claim, the jurisdictional tax officer will pass an appropriate order thereon on merits after granting reasonable opportunity of being heard to the Applicant. · Thereafter the transitional credit allowed as per the order passed by the jurisdictional tax officer will be reflected in the Electronic Credit Ledger of the Applicant on the common portal.
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The CBIC vide the captioned Circular also clarified that, once the Applicant files TRAN-1/TRAN-2 or revises the said form filed earlier, no further opportunity will be given to the Applicant to again file or revise the form either during this period or subsequently.
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