The Central Board of Indirect Taxes and Customs (CBIC), is all set to re-open the GST portal for the filing of TRAN-1 and TRAN-2, following the Supreme Court order, has issued a detailed guideline for the process and has informed that the facility is a one-time opportunity for the taxpayers and there will not be a further revisal of the same once the filing is completed. The Board on Friday informed that “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 will be made available by GSTN during the period from 01.10.2022 to 30.11.2022.”
Source Taxscan
