Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd

Circular No.: 180/12/2022-GST
Date of Circular: 9th September 2022
Relevant Sections and Rules:

• CGST Act, 2017:
  • Section 140: Transitional arrangements for input tax credit
  • Section 168(1): Power to issue instructions
• CGST Rules, 2017:
  • Rule 117: Transitional provisions
  • Rule 117(4)(b)(iii): Filing period for TRAN-2
• SC Orders Referenced:
  • In SLP (C) Nos. 32709–32710/2018 (Filco Trade Centre Pvt. Ltd. case)

Summary of Clarification:

1. Supreme Court’s Direction on TRAN-1/TRAN-2 Filing Window:
   Pursuant to the Hon’ble Supreme Court orders dated 22.07.2022 and 02.09.2022 in the case of UoI vs. Filco Trade Centre Pvt. Ltd., GSTN is directed to open the portal for filing/revising TRAN-1/TRAN-2 forms from 01.10.2022 to 30.11.2022. This facility applies to all registered persons, regardless of whether a writ was filed or ITGRC decision was issued.
2. Filing Procedure and Documentation Requirements:
   Applicants must:

• File/revise TRAN-1/TRAN-2 through the common portal using DSC or EVC,
• Upload a declaration in Annexure A (provided in the circular),
• Submit TRANS-3 if claiming credit under table 7A of TRAN-1 via Credit Transfer Document (CTD),
• Not include any C/F/H/I-forms issued after 27.12.2017.

For TRAN-2, the full consolidated claim must be made in one form (not tax-period wise), specifying only the last tax period.

3. Post-Filing Compliance:
   Within 7 days of filing, the applicant must:

• Submit self-certified copies of TRAN-1/TRAN-2, Annexure A, and TRANS-3 (if applicable) to the jurisdictional officer,
• Be ready to present all relevant records/invoices/returns for verification.

4. One-Time Final Opportunity:
   Applicants are allowed only one chance to file/revise TRAN-1/2. Editing is allowed only before clicking ‘Submit’. Once submitted, forms are frozen and must be filed using ‘File’ option. No further revisions will be allowed thereafter.
5. Previously Filed Cases – No Re-Filing Required:
   Registered persons who previously filed TRAN-1/2 and have no revisions to make need not refile. If credit was rejected earlier, the appropriate route is appeal/adjudication, not re-filing under this window.
6. Verification and Credit Sanction:
   Filed/revised TRAN-1/2 will be subject to officer verification. If eligible, credit will be entered into the Electronic Credit Ledger through appropriate order after giving the applicant an opportunity of being heard.

Source: Circular No.: 180/12/2022-GST