Trade Circular – Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court(dated- 29.09.2022)-Govt. of West  Bengal.

  • 12th, October 2022
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Trade Circular – Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court(dated- 29.09.2022)-Govt. of West  Bengal.

  • 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:
  • 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, refer attachment for further details.
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