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SC grants two-month window to taxpayers for claiming transitional credit

The apex court bench of Justice Abdul Nazeer and JK Maheshwari directed the revenue authorities to facilitate taxpayers who were not able to claim benefits when the country transitioned

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A plea was filed in the apex court on Friday challenging the GST on disability equipment. The writ petition called ‘Nipun Malhotra versus Union of India’ was filed in 2017.

Bhavini Mishra New Delhi

2 min read Last Updated : Jul 23 2022 | 10:05 AM IST

In a relief to businesses, the Supreme Court on Friday said taxpayers who had missed out on transitional tax benefits when India switched to the Goods and Services Tax (GST) regime, will be able to claim such benefits in September and October this year.

The apex court bench of Justice Abdul Nazeer and JK Maheshwari directed the revenue authorities to facilitate taxpayers who were not able to claim benefits when the country transitioned from an indirect tax system to GST in 2017.

The top court asked the government to facilitate the filing of Tran 1 and Tran 2 forms. The forms were

Topics : Supreme Court taxpayers goods and service tax Businesses

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