Supreme Court grants one month extension to GSTN to allow filing of TRAN-1

The Supreme Court has granted a one-month extension to Goods & Service Tax Network (GSTN) to allow the filing of TRAN-1 & TRAN-2.

Earlier, the Supreme Court ordered the GST system to open, to enable taxpayers under the GST regime to claim transitional credit for two months. This came as a significant relief for taxpayers under the GST regime.

Supreme Court Orders to Open GST portal to Claim Transitional Credit for Two Months [Read Order]

The one-month Extension means the Transitional Credit Window will now be re-opened from 1st October 2022.

The Supreme in its Order said that:

The time for opening the GST Common Portal is extended for a further period of four weeks from today.

It is clarified that all questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the
corresponding Rule/Notification or direction are kept open.

Application seeking extension of time is accordingly allowed.

Below is the Copy of Order for referance.