GST Portal to Open from 1st October for filing of Transitional Credit: GSTN

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As of October 1, 2022, taxpayers will be able to report late transitional credits, according to an announcement from the Goods and Services Tax Network (GSTN). This news arrives a month after the Hon’ble Supreme Court ordered the GST system to reopen on September 1, 2022, to facilitate the submission of transitional credits from the pre-GST regime. This article will be informing you about the latest update on filing of Transitional Credit on GST Portal.

What is Transitional Credit?

After the introduction of GST, many taxpayers indicated they were entitled to tax credits for raw material purchases made under the previous VAT regime and needed to do so before completing the GST registration process. Transitional credit refers to this type of tax credit that was earned under the old tax system. The guide to transitional credit is available at: How to deal with the problem of Transitional credit under GST? 

How does Transitional Credit operate?

After the TRAN forms are submitted, the tax authorities have 90 days to investigate the validity of the claims made for transitional credits. Then, after giving the taxpayers a chance to be heard, they can give the necessary order in accordance with natural justice. Afterward, if all conditions are met, they are obligated to input the transitional credit into the taxpayer’s online credit ledger.

Why were transitional credit claims delayed?

A number of petitions were heard by the Supreme Court in July 2022, and afterward, the court issued its initial order. It mandated that beginning September 1st and ending October 31st, 2022, the Centre reopen the facility for transitional credit claims.

It was agreed to make the benefit available to all eligible migrating taxpayers who wanted to use it, regardless of whether or not they filed applications. In addition, the GSTN had to make sure that no technical issues arise throughout that time frame. Many petitioners have already missed the deadlines due to technological difficulties.

The GST Network (GSTN) is the backbone infrastructure of the GST ecosystem. To comply with the Supreme Court’s directive, it had to make adjustments to the system. However, the GSTN petitioned the SC for a one-month delay to implement its ruling in October 2022 due to a lack of requisite assistance during September 2022. The SLP (C) numbers for this petition are 32709 and 32710 (2018).

Due to the technical assistance required to resolve monthly GST Return Filing concerns, the Centre has also petitioned the Supreme Court to enable the facility to operate for 90 days between October 2022 and December 2022. As a result, from October 1, 2022, GSTN will be able to begin accepting transitional credit claims using government portal forms TRAN-1 and TRAN-2.

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Due to technical issues, the GST Portal was unable to provide transitional credit in the month of September, 2022. Now, the GST Portal will open its window from 1st October 2022 and you will be able to get transitional credit accordingly.

New functionalities to be deployed on GST Portal from July, 2021

If you want any other guidance related to GST Registration or GST Return filing, please feel free to talk to our business advisors at 8881-069-069.

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