Goods and Services Tax : This Chapter deals with the transitional provisions contained in CGST Act, 2017, to facilitate the taxpayers to take Input Tax Cre...
Goods and Services Tax : GST Law contains detailed provisions to carry forward the input tax credit earned by the GST Registered Persons Registered Person ...
Goods and Services Tax : Act now! Last chance to claim Transitional Credit in GST ends on Nov 30, 2022. Understand the process, challenges, and guidelines ...
Goods and Services Tax : Learn about the simplified process of filling TRAN-1 forms for claiming transitional ITC. Important points to remember and deadlin...
Goods and Services Tax : Seize the last chance to claim past credits from Service Tax, Excise, and VAT into GST. Understand eligibility and file GST Trans ...
Goods and Services Tax : It was informed that due to a bug in functionality at GSTN end, issues were faced by officers in uploading orders passed by for T...
Goods and Services Tax : Manual on Uploading Documents in GST Transition Forms How can I upload documents in GST Transition forms? To provide tax officers ...
Goods and Services Tax : Manual on Transition Form GST TRAN – 2 How can I file transition Form GST TRAN – 2? To file transition Form GST TRAN &...
Goods and Services Tax : Notice from CGST department for Audits + Verification of Transition Credit: It is seen in last 15 days that CGST department is iss...
Goods and Services Tax : The GST Policy Wing has vide its Letter dated 22.06.2020 issued its comments on Writ Petitions relating to Transitional Provisions...
Goods and Services Tax : Calcutta High Court allows GST relief to Syama Prasad Mookerjee Port due to data migration errors from the legacy system to the GS...
Goods and Services Tax : Calcutta High Court orders refund of pre-GST VAT taxes under transitional provisions, directing authorities to process remaining r...
Goods and Services Tax : Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and...
Goods and Services Tax : Delhi HC quashed a ₹17 crore GST credit denial, remanding ISD credit issue for reevaluation in light of retrospective amendments...
Goods and Services Tax : Allahabad HC issued notice to Revenue as GST portal lacked an option to appeal against rejection of transitional credit in Form GS...
Goods and Services Tax : Instruction by CBIC provides guidance and updates on matters relating to Transitional Credit under the GST Law. It discusses filin...
Goods and Services Tax : According to Hon’ble Supreme Court’s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.20...
Goods and Services Tax : The jurisdictional tax officer and the counterpart tax officer shall verify the transitional credit claimed under the CGST or the ...
Goods and Services Tax : Taxpayers of Daman and Diu & Ladakh are hereby informed that they can file or revise their TRAN-1 or TRAN-2 Forms only through the...
Goods and Services Tax : Facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the GST common portal by aggrieved taxpayers, is...
Prayagraj Dyeing And Printing Mills Pvt. Ltd Vs Union of India (Gujarat High Court) Heard learned advocate Mr. Anand Nainawati for the petitioner, learned advocate Mr. Utkarsh Sharma for the Union of India and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent State and its authorities. 2. The petitioner M/s. Prayagraj Dyeing and […]
Unlock the intricacies of Transitional Credit Availment from October 1, 2022, in this insightful video by CA Vivek Jalan. Delve into the procedures, challenges, and safeguards surrounding GST-TRAN Credit, as per Circular 180/12/2022 dated 9th Sep 2022. Explore the Filco Trade Centre Pvt Ltd. & Anr Vs UOI verdict, GSTN’s portal opening, and the filing window for TRAN 1, TRAN 2, and TRAN 3. Gain clarity on revision possibilities, the role of aggrieved registered assesses, and the officer verification process.
one-time opportunity given to all taxpayers who either could not file TRAN-I II one time due to any reason or filed an incorrect TRAN-I II.
Aarti Industries Limited Vs Union of India (Gujarat High Court) The petitioner wants to file ‘Form GST Tran-I’ to enable the petitioner to claim the carried forward eligible duties of CENVAT/ Input Tax Credit on account of Service Tax, Central Excise and Gujarat Value Added Tax on the appointed day i.e 30.6.2017 in terms of […]
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order of Supreme Court in the case of Union of India vs Filco Trade Centre Pvt. Ltd.
Colgate Palmolive (I) Limited Vs Union Of India & Ors. (Bombay High Court) HC direct Govt to open the common GST portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 in compliance with the order of the […]
Unichem Laboratories Limited Vs Union of India (Bombay High Court) (a) All Petitioners, through their respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices between 01.09.2022 to 31.10.2022 in terms of the Hon’ble Supreme Court’s order in […]
Assistant Commissioner of GST & Central Excise Vs Ganges International Private Limited (Madras High Court) High Court held that carry forward of service tax eligible for CENVAT in erstwhile regime cannot be denied for late payment can be denied under GST due to Transitional Period and inability of the petitioner to claim through filing FORM GST […]
Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2 Hon’ble Supreme Court while hearing an application from GSTN, has allowed extension of 4 weeks time to comply with their order dated 22/07/2022 issued in the matter of UOI & Anr. V/s Filco Trade Centre Pvt. Ltd. & Anr. […]
Learn about the Supreme Court’s decision regarding TRAN-1 and how it provides a one-time opportunity for claiming transitional credit under the GST framework.
