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  • Writer's pictureShashank Mittal

Revision of Transitional Forms under GST

1. Directions by Supreme Court

The Supreme Court has directed the GSTN to open the portal and allow filing or revising transitional forms during the period from 1st October’2022 to 30th November’2022. The specific directions are summarized as under:

  • Any aggrieved registered person is entitled to file the transitional form.

  • The GSTN has been directed to ensure that there are no technical glitches on the portal during the said period.

  • The officers are given 90 days’ time limit from November 30, 2022 to verify the claims and pass the appropriate orders.

  • Thereafter, the allowed transitional credit is to be reflected in the electronic credit ledger after verification by the proper officer.

  • The GST Council can also issue the appropriate guidelines to the field formations for scrutinizing the claims made by the taxpayers.

2. Scenarios where filing /revising transitional forms is not allowed

The guidelines issued by the CBIC provides the specific scenarios wherein the transitional credit cannot be claimed during this period through the transitional forms:

  • Transitional credit in respect of statutory forms issued after 27.12.2017 under VAT (C-Forms, F Forms and H/I Forms) would not be allowed.

  • In cases where the authorities have rejected the transitional credit, no filing/ revision of the TRAN forms is to be done. An appeal is needed to be filed against such an order.

  • In cases where adjudication or appeal proceedings against rejection of such transitional credit is pending, a fresh filing/revision of transitional credit forms is not appropriate course of action.

3. Procedure for filing Transitional Form

  • The applicant will be provided a facility for downloading the TRAN-1/TRAN-2 furnished earlier by him.

  • The applicant is then allowed to modify/edit, add, or delete any record in any of the table of the said forms before clicking the Submit button. Once Submit button is clicked, the form gets frozen, and no further editing of details is allowed.

  • The applicant shall submit a self-certified copy of the revised TRAN-1/TRAN-2 filed along with declaration in Annexure ‘A’ to the jurisdictional tax officer within 7 days of filing.

  • The declaration in Form GST TRAN-1/TRAN-2 filed/revised by the applicant will be subjected to necessary verification by the jurisdictional officers.

  • The applicant may be required to produce the requisite documents/ records/ returns/ invoices in support of their claim of transitional credit before the jurisdictional officers for verification of their claim.

  • After the verification of the claim, the jurisdictional officer will pass an appropriate order after giving reasonable opportunity of being heard to the applicant.

  • The transitional credit allowed as per the order passed by the jurisdictional officer will be reflected in the Electronic Credit Ledger of the applicant.

Disclaimer: This GST update has been compiled for our clients and team of Seth & Associates. The same is not being circulated with the intent of advertising or soliciting any professional work. This update is only for the purpose of ease of understanding.


Shashank Mittal

Chartered Accountant

F.C.A., DISA (ICAI), B.Com

M+91-9598833455 | SHASHANK@SETHSPRO.COM |

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