CBIC issues guidelines for filing/revising TRAN-1/TRAN-2: Circular

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  • Last Updated on 13 September, 2022

TRAN-1 and TRAN-2 filing

Circular No. 180/12/2022-GST dated September 9th, 2022

As per the directions of Hon‘ble Supreme Court, the facility for filingTRAN-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 01.10.2022 to 30.11.2022. In order to ensure uniformity in implementation of the directions of Hon‘ble Supreme Court, the CBIC has issued guidelines for the applicants for filing TRAN-1/TRAN-2 or revising earlier filed TRAN-1/TRAN-2.

The applicant shall at the time of filing or revising the declaration in FORM GST TRAN-1/TRAN-2, also upload pdf copy of a declaration on the common portal. The applicant is also required to submit a self-certified copy to the jurisdictional tax officer within 7 days of filing of declaration in FORM TRAN-1/TRAN-2 on the common portal.

Click Here To Read The Full Circular

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