SERIES II No. 26
PUBLISHED BY AUTHORITY
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2021-2023
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
––
No. CCT/26-4/2022-23/F/1946
Subject: 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.-reg.
Circular
No. 11/2022-23-GST
Attention is invited to the directions issued by
Hon’ble Supreme Court vide order dated
22-07-2022 in the matter of Union of India vs. Filco
Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/
/2018. The operative portion of the order reads as
follows:
“1. Goods and Service Tax Network (GSTN) is
directed to open common portal for filing concerned
forms for availing Transitional Credit through TRAN-1
and TRAN-2 for two months i.e. w.e.f. 01-09-2022 to
31-10-2022.
2. Considering the judgments of the High Courts
on the then prevailing peculiar circumstances, any
aggrieved registered assessee is directed to file the
relevant form or revise the already filed form
irrespective of whether the taxpayer has filed writ
petition before the High Court or whether the case
of the taxpayer has been decided by Information
Technology Grievance Redressal Committee
(ITGRC).
3. GSTN has to ensure that there are no technical
glitch during the said time.
Panaji, 30th September, 2022 (Asvina 8, 1944)
Suggestions are welcomed on e-mail: [email protected]
2263
4. The concerned officers are given 90 days
thereafter to verify the veracity of the claim/
/transitional credit and pass appropriate orders
thereon on merits after granting appropriate
reasonable opportunity to the parties concerned.
5. Thereafter, the allowed transitional credit is to
be reflected in the Electronic Credit Ledger.
6. If required GST Council may also issue
appropriate guidelines to the field formations in
scrutinizing the claims. The Special Leave Petitions
are disposed of accordingly. Pending applications,
if any, also stand disposed of.”
2. Subsequently, in Miscellaneous Application
No. 1545-1546/2022 in SLP(C) No. 32709-32710/2018,
Hon’ble Supreme Court vide order dated
2nd September, 2022 has inter-alia ordered as
follows:
“The time for opening the GST Common Portal is
extended for a further period of four weeks from
today.”
3. 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
(hereinafter referred to as the ‘applicant’) 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 undersigned in exercise
of powers conferred under section 168 of the Goa
GST Act, 2017 hereby clarifies the following:
4. Guidelines for the applicant for filing TRAN-1/
/TRAN-2 or revising earlier filed TRAN-1/TRAN-2:
EXTRAORDINARY
No. 2
OFFICIAL GAZETTE — GOVT. OF GOA
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4.1 The applicant may file declaration in FORM
GST TRAN-1/TRAN-2 or revise earlier filed TRAN-1/
/TRAN-2 duly signed or verified through electronic
verification code on the common portal. In cases
where the applicant is filing a revised TRAN-1/
/TRAN-2, a facility for downloading the TRAN-1/
/TRAN-2 furnished earlier by him will be made
available on the common portal.
4.2. The applicant shall at the time of filing or
revising the declaration in FORM GST TRAN-1/
/TRAN-2, also upload on the common portal the pdf
copy of a declaration in the format as given in
Annexure ‘A’ of this circular. The applicant claiming
credit in table 7A of FORM GST TRAN-1 on the
basis of Credit Transfer Document (CTD) shall also
upload on the common portal the pdf copy of
TRANS-3, containing the details in terms of the
Notification No. 21/2017-CE (NT) dated 30-06-2017.
4.3 No claim for transitional credit shall be filed
in table 5(b) & 5(c) of FORM GST TRAN-1 in respect
of such C-Forms, F-Forms and H/I-Forms which have
been issued after the due date prescribed for
submitting the declaration in FORM GST TRAN-1
i.e. after 27-12-2017.
4.4 Where the applicant files a claim in FORM
GST TRAN-2, he shall file the entire claim in one
consolidated FORM GST TRAN-2, instead of filing
the claim tax period wise as referred to in sub-
clause (iii) of Clause (b) of sub-rule (4) of Rule 117
of the Goa Goods and Services Tax Rules, 2017. In
such cases, in the column ‘Tax Period’ in FORM
GST TRAN-2, the applicant shall mention the last
month of the consolidated period for which the
claim is being made.
4.5 The applicant shall download a copy of the
TRAN-1/TRAN-2 filed on the common portal and
submit a self-certified copy of the same, along with
declaration in Annexure ‘A’ and copy of TRANS-3,
where ever applicable, to the jurisdictional tax
officer within 7 days of filing of declaration in FORM
TRAN-1/TRAN-2 on the common portal. The
applicant shall keep all the requisite documents/
/records/returns/invoices, in support of his claim of
transitional credit, ready for making the same
available to the concerned tax officers for
verification.
4.6 It is pertinent to mention that the option of
filing or revising TRAN-1/TRAN-2 on the common
portal during the period from 01-10-2022 to
30-11-2022 is a one-time opportunity for the
applicant to either file the said forms, if not filed
earlier, or to revise the forms earlier filed. The
applicant is required to take utmost care and
precaution while filing or revising TRAN-1/TRAN-2
and thoroughly check the details before filing his
claim on the common portal.
4.6.1 In this regard, it is clarified that the
applicant can edit the details in FORM TRAN-1/
/TRAN-2 on the common portal only before clicking
the “Submit” button on the portal. The applicant is
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. This frozen form would then
be required to be filed on the portal using “File”
button, with Digital Signature Certificate (DSC) or
an EVC. The applicant shall, therefore, ensure the
correctness of all the details in FORM TRAN-1/
/TRAN-2 before clicking the “Submit” button. GSTN
will issue a detailed advisory in this regard and the
applicant may keep the same in consideration while
filing the said forms on the portal.
4.6.2 It is further clarified that pursuant to the
order of the Hon’ble Apex Court, once the applicant
files TRAN-1/TRAN-2 or revises the said forms filed
earlier on the common portal, no further opportunity
to again file or revise TRAN-1/TRAN-2, either during
this period or subsequently, will be available to
him.
4.7
It is clarified that 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
during this period from 01-10-2022 to 30-11-2022. In
this context, it may further be noted that in such
cases where the credit availed by the registered
person on the basis of FORM GST TRAN-1/TRAN-2
filed earlier, has either wholly or partly been
rejected by the proper officer, the appropriate
remedy in such cases is to prefer an appeal against
the said order or to pursue alternative remedies
available as per law. Where the adjudication/
appeal proceeding in such cases is pending, the
appropriate course would be to pursue the said
adjudication/appeal. In such cases, filing a fresh
declaration in FORM GST TRAN-1/TRAN-2,
pursuant to the special dispensation being
provided vide this circular, is not the appropriate
course of action.
5. The declaration in FORM GST TRAN-1/TRAN-2
filed/revised by the applicant will be subjected to
necessary verification by the concerned tax officers.
The applicant may be required to produce the
requisite documents/records/returns/invoices in
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support of their claim of transitional credit before
the concerned tax officers for verification of their
claim. 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 common portal.
6. Difficulties, if any, in implementation of this
circular may be brought to the notice of the
undersigned.
Ruchika Katyal, IAS, Commissioner of State
Taxes, Goa.
Panaji, 30th September, 2022.
Note: Similar circular is issued under Central Goods
and Services Tax Act, 2017 by the GST Policy Wing, Central
Board of Indirect Taxes and Customs, Department of
Revenue, Ministry of Finance, GOI, New Delhi vide Circular
No. 180/12/2022-GST dated 9th September, 2022.
———
ANNEXURE–A
Declaration to be uploaded by the Applicant on the
common portal along with TRAN-1/TRAN-2 (in accordance
with para 4.2 of the Circular)
PART A
1. Name and Style of Business:
2. GSTIN:
3. Registration effective from: (specify date)
4. Whether TRAN-1/TRAN-2 furnished earlier:
YES
NO
If reply to point 4 is ‘Yes’, then fill 4.1 to 4.9, else
proceed to point 5 below:
4.1 Details of TRAN-1/TRAN-2 furnished earlier:
1. Date of furnishing TRAN-1:
2. Date(s) of furnishing TRAN-2:
4.2 Amount of credit claimed earlier through TRAN-1:
CGST-
SGST/UTGST-
4.3 Amount of credit claimed earlier through TRAN-2:
CGST-
SGST/UTGST-
4.4 Whether notice or order u/s 73/74 of Goa GST Act,
2017 issued in respect of the credit availed through
TRAN-1/TRAN-2 filed earlier: YES
NO
4.5 If reply to point 4.4 is ‘Yes’, then mention the reference
number and date of notice/order referred to in 4.4
above:
4.6 Amount of credit determined as in-eligible, if any,
vide order referred to in 4.5 above:
CGST-
SGST/UTGST-
4.7 Whether Appeal preferred u/s 107 of Goa GST Act/
/petition before Hon’ble High Court against order
referred to in point 4.5 above — YES NO
4.8 If reply to 4.7 is ‘Yes’, then whether Appeal/Petition
referred to in point 4.7 above disposed off:
YES
NO
4.9 If reply to point 4.8 above is ‘Yes’, then amount of
credit determined as in-eligible:
CGST-
SGST/UTGST-
5. Amount of credit claimed through TRAN-1/TRAN-2
being filed now:
CGST-
SGST/UTGST-
5.1 Whether any notice issued or order passed under
existing law with regard to admissibility of the credit
claimed as transitional credit:
YES
NO
5.2 If reply to point 5.1 above is ‘Yes’, then date of
issuance of notice/passing the order:
5.2.1 Amount of credit claimed in TRAN-1/TRAN-2
disputed/held as in-admissible under existing law
vide notice/order referred to in 5.2 above: ….. (provide
details under each of the existing law)
PART B
I, —————— (name and designation of person
making this declaration on behalf of the registered person)
on behalf of ––––––––– (Name of registered person) bearing
GSTIN————, do hereby solemnly declare and affirm
that:
1) I/We have submitted all returns for the period
January, 2017 to June, 2017 required under the existing
law;
2) I/We are in possession of all documents, evidences,
invoices, accounts, statutory declarations and other
records necessary for substantiation of claim of transitional
credit being made in FORM GST TRAN-1/TRAN-2;
3) (a) *I/We have not claimed any credit, within the
meaning of Sections 140, 141 and 142 of the Central/
/State/UT Goods and Services Tax Act, 2017, in any return
in FORM GSTR-3B filed by me/us; OR
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4) (b) *I/We have claimed credit, within the meaning
of Sections 140, 141 and 142 of the Central/State/UT Goods
and Services Tax Act, 2017, amounting to Rs. ——— on
account of central tax and Rs.——— on account of State/
/Union territory tax in my/our return in FORM GSTR-3B
filed by me/us for the period ———— and I/we have
reversed an amount of Rs. ——— on account of central
tax and Rs. ——— on account of State/ union territory
tax, along with an interest of Rs ––––––––– vide <<details
of such debit/payment to be provided>>**/have not**
reversed the said amount, along with applicable interest.
I/We have neither been refunded nor have claimed refund
or would claim refund of the credit of tax carried forward
in accordance with sub-section (1) of Section 140 of the
Central/State/UT Goods and Services Tax Act, 2017, in
the return relating to the period ending with the day
immediately preceding the appointed day, furnished by
me/us under the existing law, in respect of which this
claim of transitional credit is made.
5) I/We have not utilized or adjusted any amount of
credit under the existing law, in response to any demand/
/liability arising out of self-determination or assessment
or audit or investigation, out of the amount being claimed
as transitional credit in FORM GST TRAN-1/TRAN-2;
6) The information furnished in Part A hereinabove is
based on the accounts, information, records, documents
and other necessary evidences in my possession and is
true and correct to the best of my knowledge and belief,
and nothing has been concealed therefrom.
Place:
Signature:
Date:
Name:
Designation in relation to
registered person:
* Only (a) or (b) of Paragraph 3 of Part B to be filled
up, as applicable.
** Strike off, whichever is not applicable.
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