The Bombay High court permitted revision of\nthe claim related to Transitional Credit in form GST TRAN-1. The complaint of\nthe petitioner, Gayatri Agro Agencies, is that after the arrival of the Central\nGoods and Service Tax Rules, 2017, & Central Goods and Service Tax Act,\n2017, there were various loopholes in the web-based submission of forms program\ndue to the new regime. Under such a regime, the Gayatri Agro Agencies were\nallowed to carry forward prevailing accrued CENVAT upto 30\/June\/2017 u\/s 140 of\nthe Act<\/p>\n\n\n\n
The petitioner submitted the GST TRAN-1 form\nclaiming credit worth Rs .66, 45,387\/- under the VAT & the Rs 7,77,489\/-\nunder the Excise Act. The form was submitted in the purview of the\nacknowledgement by the Good and Services Tax Department. When the plaintiff\nchecked from the homepage, the plaintiff came across the message as \u201cpending\ninvoices\u201d (these will be shared post validation). The petitioner came across\nthe fact that the form has not been aptly submitted due to the GST portal\nloopholes.<\/p>\n\n\n\n
The petitioner, thus, reported grievances\nregarding such glitches, & the copies of the same are lodged on the record.\nAfter posting series of grievances on 9\/Dec\/2017, 27\/12\/2017, and 30\/12\/2017,\nthe petitioner came across the notification released by the GST portal on\n02.01.2018 and 08.01.2018 stating that the resolution of the complaint is not\npossible because the timeline of uploading GST TRAN-1 form return has expired.<\/p>\n\n\n\n
The petitioner also strived to manually\nsubmit the revised GST TRAN-1 form & intimated the department about the\ntechnical loopholes in the GST portal on 8\/Jan\/2018 and 20\/Feb\/2018. <\/p>\n\n\n\n
The division bench of Justice Ravindra V. Ghuge & S. G. Mehari in the purview of an order issued by the and Haryana High Court & the Division Bench of Punjab in Advert Technologies Pvt. Ltd. Vs. Union of India & the order granted by the learned Division Bench of the High court in Gujarat<\/strong>[1]<\/strong><\/a><\/sup> in Siddharth Enterprises Vs. The Nodal Officer, 2019, allowed the petitioner to tender the revised GST TRAN-1 form online and by tendering a copy manually to respondent number 4 within the period of two weeks.<\/p>\n\n\n\n Following are the generalized taxpayers\u2019 queries regarding the filing of GST TRAN-1<\/p>\n\n\n\n As per the transitional norms of SGST\/ CGST\/\nUTGST Act, registered taxpayers can avail credit of taxes paid under prevailing\nstate or Central laws, such as VAT, Central Excise Act and Service Tax laws\n& brought them under the GST regime, if the same stands eligible as SGST\/\nCGST\/ UTGST credit, subjected to norms\/restrictions are cited in the GST Act.\nThe claim regarding transitional credits can be made via Form GST TRAN \u2013 1 and\nTRAN \u2013<\/p>\n\n\n\n Every registered taxpayer who stands\neligible to avail credit of duties paid under prevailing laws pertaining to\ninput or input services or capital goods in their Electronic credit ledger\nneeds to share a declaration in Form GST TRAN \u2013 1 within ninety days+ extended\nperiods of the appointed day (1st\/7\/2017.)<\/p>\n\n\n\n Upon the errorless filing of GST TRAN \u2013 1 online, the credit will find its way to the taxpayers\u2019 Electronic Credit Ledger & can be used for discharge of liabilities.<\/p>\n\n\n\nGeneral FAQs regarding the GST TRAN-1<\/h2>\n\n\n\n
What are Transitional Provisions?<\/h3>\n\n\n\n
Why GST TRAN \u2013 1 is being filed by the taxpayers?<\/h3>\n\n\n\n
What steps need to be followed for the submission of the transition GST TRAN \u2013 1?<\/h3>\n\n\n\n