Background: 

The Hon’ble Supreme Court of India vide order dated 22.07.2022 in the matter of Union of India vs. M/s. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018 have allowed the aggrieved taxpayers to file Form TRAN-1/TRAN-2 to claim the transitional Input Tax Credit (ITC). 

Key pointers:

• All the aggrieved taxpayers who wants to file or revise TRAN-1/2 can do so, as 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.
• Before attempting to file the TRAN forms, the taxpayers should note some important points as mentioned below which would help them in smooth filing of the forms. 
• TRAN-2 form shall be made available only if the taxpayer has filed TRAN-1 and has made 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 Form.

1. Points to be Noted: - 

1. In compliance of the Supreme Court’s direction, the TRAN forms are enabled and the default filing status of TRAN forms for all taxpayers is visible as “Not Filed”. The status “Not Filed” only implies that TRAN forms are not filed in the new window provided by the Hon’ble court during 01.10.2022 to 30.11.2022
2. Those registered persons, who had successfully filed TRAN-1/TRAN-2 earlier, and who do not require to make any revision in the same, are not required to file/ revise TRAN-1/TRAN-2 again during this period from 01.10.2022 to 30.11.2022. 

2. Access / Navigation to file TRAN-1 / TRAN- 2 Forms: 

1. Access the www.gst.gov.in. The GST Home page will be displayed.
2. Login to the GST Portal with valid credentials. 
3. Click the Services > Returns > Transition Forms command.

UPLOAD DOCUMENTS 

A separate facility to upload any supporting documents in GST transition is also provided to the taxpayers after filing the TRAN forms in the “Upload Documents” tab. The taxpayer can navigate post logging into the Common portal and navigating to Services > Returns > Transition Forms > Upload documents.

1. Taxpayers are allowed to upload a maximum of four PDF documents of 5 MB each. 
2. Taxpayers are required to click submit button once all the required document is uploaded.

After the verification of the claim, the jurisdictional tax officer will pass an appropriate order thereon on merits after granting appropriate reasonable opportunity of being heard to the applicant. The transitional credit allowed as per the order passed by the jurisdictional tax officer will be reflected in the Electronic Credit Ledger of the applicant on the GST common portal.