Guidelines for filing/revisingTRAN-1/TRAN-2

Circular No.180/12/2022-GST

CBEC-20010/3/2022-GST

Government of India

Ministry of FinanceDepartment of Revenue

Central Board of Indirect Taxes and CustomsGST Policy Wing

New Delhi, dated the 9thSeptember, 2022

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)

Subject: Guidelines for filing/revisingTRAN-1/TRAN-2 in terms of order dated 22.07.2022& 02.09.2022of Hon’ble Supreme Court in thecase ofUnion of India vs. FilcoTrade Centre Pvt. Ltd. -reg

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