Simple Method to Amendment Filed GST TRAN-1 and TRAN-2 Forms | Tax Professional Blogs | Scoop.it
From blog.saginfotech.com - November 3, 2023 1:39 AM

GST law includes provisions for carrying forward the ITC earned by GST-enrolled individuals in the course prior to July 1, 2017. These credits (left-out credits) were carried forward or claimed in the GST forms Tran-1 and Tran-2 [T1 and T2], which were to be completed on the GST portal 'before 27.12.2017'. Individuals who cannot carry forward or claim the left credit or who cannot precisely carry forward or claim the left credit under the honourable Supreme Court of India-issued orders were given a one-time chance.