Guidelines for Filing TRAN-1/TRAN-2 or Revising Earlier Filed TRAN-1/TRAN-2

· Directions issued by Hon‘ble Supreme Court vide order dated 22.07.2022 in the matter of Union of India vs. Filco Trade Centre Pvt. Ltd. , SLP(C) No. 32709-32710/2018

· In accordance with the directions of Hon‘ble Supreme Court, the facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the common portal by an aggrieved registered assessee (hereinafter referred to as the ‘applicant‘) will be made available by GSTN during the period from 01.10.2022 to 30.11.2022. In order to ensure uniformity in implementation of the directions of Hon‘ble Supreme Court, the Board in exercise of powers conferred under section 168(1) of the CGST Act, 2017.

[GST Circular No. 180/12/2022-GST dated 9 September 2022]