{"id":8235,"date":"2022-10-01T09:19:09","date_gmt":"2022-10-01T08:19:09","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8235"},"modified":"2022-10-01T09:33:55","modified_gmt":"2022-10-01T08:33:55","slug":"re-opening-of-tran-forms-to-claim-transitional-itc","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/re-opening-of-tran-forms-to-claim-transitional-itc\/","title":{"rendered":"Re-opening of TRAN Forms to claim Transitional ITC"},"content":{"rendered":"<p align=\"justify\">The Hon&#8217;ble Supreme Court of India  vide order dated 22.07.2022 in the matter of Union of India vs. M\/s. Filco  Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710\/2018 have allowed the aggrieved  taxpayers to file Form TRAN-1\/TRAN-2 to claim the transitional Input Tax Credit  (ITC). In compliance of the Hon&#8217;ble court&#8217;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, is now available on GSTN from 01.10.2022 till  30.11.2022.\n  <\/p>\n<p align=\"justify\">All the aggrieved taxpayers who wish  to file or revise TRAN-1\/2 are hereby informed that the present process flow of  TRAN filing is different from the filing process in the financial year 2017-18.  As per the present flow the transitional credit availed by the taxpayer in  TRAN-1\/2 forms shall be verified by the jurisdictional tax officer before the  credit entry is made in the respective ledgers. \n  <\/p>\n<p align=\"justify\">The TRAN filing process has been  improved vis-a-vis previous instance and the user interface of the portal has  been made simpler for the taxpayers to file their TRAN-1\/2 forms. However,  before attempting to file the TRAN forms, the taxpayers should note some  important points as mentioned below which would help them in smooth filing of  the forms. \n  <\/p>\n<p align=\"justify\">TRAN-2 form shall be made available  only if the taxpayer has filed TRAN-1 and have made declaration in table 7 of  TRAN-1. The taxpayer is requested to fill the complete details afresh in case  they are revising the earlier filed TRAN-2 Form.\n  <\/p>\n<p align=\"justify\">GSTN has issued a detailed advisory &#8211;<\/p>\n<div align=\"justify\">\n<ul>\n<li>For  detailed step by step and frame by frame guidance to Upload Documents, please  refer to the Help manual here: <\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/tranmanual_uploaddoc_30_09_2022.pdf\">https:\/\/tutorial.gst.gov.in\/downloads\/news\/tranmanual_uploaddoc_30_09_2022.pdf<\/a> <\/p>\n<div align=\"justify\">\n<ul>\n<li>For  detailed step-by-step and frame-by frame guidance in filing transitional forms,  please refer to the respective Help Manuals:<\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\">TRAN-1: <a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/tran1manual_final_30_09_2022.pdf\">https:\/\/tutorial.gst.gov.in\/downloads\/news\/tran1manual_final_30_09_2022.pdf<\/a> <br \/>\n  TRAN-2: <a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/tran2manual_final_30_09_2022.pdf\">https:\/\/tutorial.gst.gov.in\/downloads\/news\/tran2manual_final_30_09_2022.pdf<\/a> <\/p>\n<div align=\"justify\">\n<ul>\n<li>Upload  Documents: <\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/tranmanual_uploaddoc_30_09_2022.pdf\">https:\/\/tutorial.gst.gov.in\/downloads\/news\/tranmanual_uploaddoc_30_09_2022.pdf<\/a> <\/p>\n<p align=\"center\"><a href=\"https:\/\/klickongstworld.com\/uploads\/Advisory_TRAN1-2_UPDATED_01.10.2022.pdf\">Klick here for the copy of the Advisory <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/05\/gstcouncil.jpg<\/p>\n","protected":false},"author":1,"featured_media":7141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8235"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8235"}],"version-history":[{"count":5,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8235\/revisions"}],"predecessor-version":[{"id":8243,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8235\/revisions\/8243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7141"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}