Annexure-II of GST Circular No. 182/14/2022 dated 10.11.2022. Verification Report for Tran-1/Tran-2 to be Submitted by the Counterpart Officer to the Jurisdictional Tax Officer.
ANNEXURE-II of Circular No. 182/14/2022-GST
VERIFICATION REPORT FOR TRAN-1/TRAN-2 TO BE SUBMITTED BY THE COUNTERPART OFFICER TO THE JURISDICTIONAL TAX OFFICER
1. Basic information:
| (a) | Name | |
| (b) | GSTIN | |
| (c) | Whether transition credit claimed earlier | Yes/ No |
2. (a) Whether SCN/Adjudication order issued in respect of credit availed through TRAN-1/TRAN-2 filed earlier; if “Yes”, provide reference number and date:
(b) If answer to (a) above is “Yes”, then amount of transitional credit disallowed/proposed to be disallowed out of total claim filed by the applicant earlier:
| *Table of TRAN- 1/TRAN-2 | Amount of credit disallowed/ proposed to be disallowed | @Grounds on which credit is disallowed/ proposed to be disallowed | $ Whether recovered | |
| (a) | ||||
| (b) | ||||
| (c) |
Notes:
1) Add additional rows if required
2) *Specify the serial number of the Table (of earlier filed TRAN-1/TRAN-2), the credit in respect of which has either been disallowed through an order or is proposed to be disallowed through an SCN
3) #Specify the amount which has been disallowed/proposed to be disallowed
4) @Specify the grounds for disallowance of the said credit
5) $Specify whether amount has been recovered, either in cash or debit to credit ledger
6) Attach copies of the relevant notice/ adjudication order
3. (a) Whether appeal has been filed against the adjudication order, if any, specified in serial number 2 above; if “Yes”, provide appeal number and date of filing appeal.
(b) If appeal has been disposed of, then provide order number and date:
(c) Details relating to Appellate Order:
| *Table of TRAN- 1/TRAN-2 | Findings of Appellate Authority | $ Whether recovered | |
| (a) | |||
| (b) | |||
| (c) |
Notes:
1) Add additional rows if required
2) *Specify the serial number of the Table (as mentioned in Table at serial number 2 above) and the amount of tax the claim in respect of which has been adjudicated and the appeal has been decided.
3) $Specify whether amount has been recovered, either in cash or debit to credit ledger
4) Attach copies of the order of the appellate authority
4. Amount of credit claimed afresh/revised (as per TRAN-1/ TRAN-2 filed/ revised during the present window of two months) by the applicant, the amount admissible, the amount inadmissible, if any, along with the grounds/ reasons for non-admissibility thereof:
5. Other relevant information, if any (Please give details):
Place:
Date:
Signature of counterpart officer
(Name and designation of counterpart officer)