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Dear Professional Colleagues,

Greetings of the Day !

The Central Board of Indirect Taxes & Customs has issued Circular No. 182/14/2022-GST dated November 10, 2022 on Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018, order dated 22.07.2022 & 02.09.2022.



  • While allowing the applicant to file/revise TRAN-1/TRAN-2 during this window of 2 months, Hon’ble Supreme Court has kept all questions of law open. 
  • It may be mentioned that Hon’ble Supreme Court has only allowed filing of TRAN 1/TRAN2 or revising the TRAN-1/TRAN-2 already filed by the applicant and has not allowed the applicant to file revised returns under the existing laws(VAT, Service tax, Excise). 
  • The verification of the transitional credit shall be conducted by the jurisdictional tax officer, who will pass an appropriate order regarding the veracity of the claim filed by the applicant based on all the facts and the provisions of the law.
  • In respect of TRAN-1/TRAN-2 filed/revised by the applicant under the administrative control of the central tax authorities(state tax authorities), such verification and issuance of order shall be done by the jurisdictional officer of central tax(state tax).
  • The jurisdictional tax officer shall start the verification process immediately on the availability of TRAN-1/TRAN-2 filed/revised by the applicant on the back office system or on receipt of the self-certified downloaded copy of the same from the applicant, whichever is earlier.
  • It is needless to mention that principles of natural justice shall be followed in passing the order relating to the allowance or disallowance of the Transitional Credit.
  • The jurisdictional tax officer shall, on the basis of data available on the back office system, shall check whether the applicant made any change from the earlier filed TRAN-1/TRAN-2 or not. In case, there is no change from the earlier filed TRAN-1/ TRAN-2, then such a claim of transitional credit is liable for rejection by the tax officer, through a reasoned order.
  • In respect of verification of transitional credit pertaining to the State Tax/Union Territory Tax, the tax officer may refer to the guidelines issued by the relevant state/UT. 
  • Where the applicant is under the jurisdiction of central tax officer and where the transitional credit claimed has component of state/Union Territory tax also, the jurisdictional central tax officer shall refer the said claim for verification of component of state/UT tax to his counterpart state/UT tax officer.

Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at

Best regards,



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AMRG & Associates is an established Chartered Accountants firm. It came into existence in 1984 and since then has grown its branches across major Indian cities such as Delhi, Mumbai and Chandigarh. Since its inception, it has become one of the leading chartered accountants’ firms in North India. AMRG & Associates offers its clients a wide range of exceptional services through the expertise of its highly motivated group of trained professionals. The firm provides expertise in financial and business advisory, tax and regulatory, audit and assurance and risk advisory services.

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© -2022 AMRG & Associates All Rights Reserved. This document has been written for the general interest of our clients and professional colleagues and is subject to change. This document is not to be construed as any form of solicitation. It is not intended to be exhaustive or a substitute for legal advice. We cannot assume legal liability for any errors or omissions. Specific advice must be sought before taking any action pursuant to this document.

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