Guidelines for Filing / Revising TRAN -1 / TRAN -2

Based on the Supreme court order dated 07/2022 GSTN is directed to open common portal for filing TRAN 1 & 2 for a period of 2 months i.e., w.e.f. 01-Sept-2022 to 31-Oct-2022.

Extension of Due date:

The time for opening of GST portal for filing the TRAN 1 & 2 is extended for a period of 1 month.

The revised due date for filing forms are 01-Oct-2022 to 30-Nov-2022.

Important guidelines:

1.     The applicant may file TRAN 1 / TRAN 2 or revise earlier filed TRAN 1 / TRAN 2
2.     At the time of filing / revising the forms, the applicant has to file a declaration form.
3.     The entire credit can be filed in one consolidated form GST TRAN 2, instead of filing period wise.
4.     After filing the forms, the applicant has to submit the self-certified copy of the same along with the declaration.
5.     The applicant needs to take utmost care while filing the forms, once it’s submitted then the same can’t be altered.
6.     It’s clarified that, once the forms are filed then no further opportunity will be provided to the applicant to again file or revise the TRAN 1 / TRAN 2, either during this period or subsequently.
7.     The declaration filed in the Form TRAN 1 / TRAN 2 will be subjected to the verification by the concerned Tax officers.
8.     The applicant may needs to produce the requisite documents/ records / returns/ Invoices in support of their claim.

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