Circular No.ES/87/2022-23 15th September 2022
To: Members of the Council
Sub: Guidelines for filing/revising TRAN-1/TRAN-2 in terms of Order dtd. 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
This is to inform you that CBIC is all set to re-open the GST portal for the filing of TRAN-1 and TRAN-2, following the Supreme Court order, has issued detailed guidelines for the process and has informed that the facility is a one-time opportunity for the taxpayers and there will not be a further revision of the same once the filing is completed. In this regard, a Circular No.180/12/2022-GST dated 9th September, 2022 has been issued by CBIC.
CBIC has informed that “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 will be made available by GSTN during the period from 1st October, 2022 to 30th November, 2022.
For more information on the guidelines/ clarifications, you are requested to kindly refer to the above said Circular.
You are requested to please take a note of the above and do the needful accordingly.