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In order to ensure uniformity in the implementation of the Supreme Court (SC) directions, the Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for verification of the transitional credits availed by the applicants by filing/revising the form TRAN-1/2 (transitional forms).
21 paź 2020 · After successful filing of transition Form GST TRAN – 1 online, the credit will be credited/posted to their Electronic Credit Ledger and can be utilized for discharge of liabilities under GST regime.
23 lis 2022 · To help businesses transition smoothly and carry forward their input tax credit, the CBEC has released 2 transition forms called TRAN 1 and TRAN 2. Both these forms can be filed on ClearTax. Note: TRAN 1 can be revised only once. After rectifying no further changes can be made.
2 maj 2022 · Understand the process of filing Tran-1 for GST and carrying forward input tax credit from the earlier regime to the GST regime.
Guidelines to fill Form GST TRAN‐1 Decleration for Carry forward of Input Tax Credits into the new GST regime To be filed within 90 days of the appointed day (see section 140, 141 & 142 of CGST Act and DRAFT Transition rules )
4.1 The applicant may file declaration in FORM GST TRAN-1/TRAN-2 or revise earlier filed TRAN-1/TRAN-2 duly signed or verified through electronic verification code on the common portal.
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, is now available on GSTN from 01.10.2022 till 30.11.2022.
