The Hon’ble Supreme Court of India vide its order dated 22.07.2022 in the matter of Union of India & Anr. Vs. Filco Trade Centre Pvt. Ltd. & Anr. had issued directions and disallowed Special Leave Petition (‘SLP’) filed by the revenue. The Apex Court issued certain directions for Goods and Services Tax Network (‘GSTN’) for availing the transitional credit through FORM GST TRAN-1 and TRAN-2 for the period of an additional two (2) months commencing from 01.09.2022 to 31.10.2022. Brief Background Form GST TRAN-1 and TRAN-2 were introduced to benefit the assessee by taking Pre-GST credits available to the assessee Continue Reading