The Goods and Services Tax (GST) portal has issues advisory regarding the issues in filing of GSTR-3B due to non-filing of TRAN forms.
An advisory issued on the GST portal stated that “According to Hon’ble Supreme Court’s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.2022 to 30.11.2022. It has been observed that, in the process of filing TRAN forms, few taxpayers have submitted their forms on the portal but did not finally File it within the specified time.”
After submitting the Tran Forms, only filing was to be done with e-sign. Further, it is seen that such taxpayers have not raised any ticket for difficulty faced by them in filing Tran Forms. Some taxpayers were also contacted by GSTN and they informed that they do not intend to file TRAN forms. As the TRAN forms of these taxpayers are submitted but not filed, these taxpayers are not able to file their GSTR-3B.
“The TRAN filing window has already been closed. Hence, such taxpayers are advised to raise a ticket on GST Grievance Portal giving consent that their TRAN filing status may be reset by GSTN. Once the consent for resetting their unfiled TRAN forms is received, the TRAN forms will be reset and the taxpayer will be able to file their GSTR-3B,” the GST portal said.
Transition Form 2 or TRANS-2 is filed by those registered taxpayers who are eligible to avail the credit in Electronic Cash Ledger with respect to eligible duties and taxes earlier paid on the inputs under the pre-GST regime.
Following the directions of the Supreme Court in Union of India vs. Filco Trade Centre Pvt. Ltd, the Central Board of Indirect Taxes and Customs (CBIC) issued a circular today with guidelines and a checklist for verification of transitional credit from the legacy regime to the Goods and Services Tax (GST) regime
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