The Hon’ble Supreme Court of India vide order dated July 22, 2022, in the matter of Union of India vs. M/s. Filco Trade Centre Pvt. Ltd has allowed the aggrieved taxpayers to file Form TRAN1/TRAN-2 to claim the transitional Input Tax Credit (ITC).

In compliance with 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 October 01, 2022, till November 30, 2022.

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.

TRAN-2 form shall be made available only if the taxpayer has filed TRAN-1 and has made the 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