The Government of West Bengal on September 29, 2022, issued a circular regarding guidelines for filing/revising TRAN-1/TRAN-2, in Miscellaneous Application No.1545-1546/2022 in SLP(C) No. 32709- 32710/2018, Hon‘ble Supreme Court vide order dated September 02, 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.
Guidelines for the applicant for filing TRAN-1/TRAN-2 or revising earlier filed TRAN-1/TRAN-2 are-
•The applicant may file the declaration in FORM GST TRAN-1/TRAN-2 or revise earlier filed TRAN-1/TRAN-2 duly signed or verified through an 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.
•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 June 30, 2017.
•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 December 27, 2017.
•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 West Bengal 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.
•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 a declaration in Annexure ‘A’ and a copy of TRANS-3, wherever applicable, to the jurisdictional tax officer within 7 days of the filing of declaration in FORM TRAN-1/TRAN-2 on the common portal.
•It is pertinent to mention that the option of filing or revising TRAN-1/TRAN-2 on the common portal during the period from October 01, 2022, to November 30, 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.
•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 October 01, 2022, to November 30, 2022.
• In order for the concerned tax authorities to verify the applicant's claim for a transitional credit, they may ask them to present the necessary records, documents, returns, or invoices. After the claim has been verified, the jurisdictional tax officer will issue the proper decision based on the evidence after giving the petitioner a sufficient opportunity to be heard. The electronic credit ledger of the applicant on the common portal will display the transitional credit granted in accordance with the order made by the jurisdictional tax officer.
•Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Commissioner.
[Notification No. No. 12/2022]
