Sc grants 30 more days to the Ministry of Finance for the opening of the Gst portal

By IST (Released)


The portal will now be open from October 1 to allow taxpayers to claim the pending transitional credit due to the launch of the GST in 2017.

The Supreme Court granted the Department of Finance a 30-day extension to open the common GST portal. On Friday, the high court also ordered GSTN to open the common portal for 60 days from October 1 to December 31. This was to “give full effect” to the July 22 court order that had allowed taxpayers to claim an accrued tax credit under the pre-GST indirect tax system in 60 days. Previously, the court ordered the gate to be open from September 1 to October 30.

In July, the Supreme Court’s divisional bench consisting of Justice Abdul Nazeer and Justice JK Maheshwari ruled that all businesses that were unable to claim tax credits when the indirect tax system shifted to goods and services tax (GST) should be eligible for a transitional credit. The court also ordered GSTN to open a common portal for all taxpayers to claim tax credits within 60 days.


A tax credit is a component of a company’s tax payment that is applied to offset a subsequent tax liability. This is the credit that taxpayers have so far carried forward from the old indirect tax system to the new GST system. The estimated value of the true tax credit payable to taxpayers is between Rs 400 crore and Rs 500 crore, according to a Financial Express report.

Following the decree of July 22, the Ministry of Finance requested more time to open the common portal. The ministry argued that there have been several changes to the system, including changes to TRAN 1 and TRAN 2 filings.

The problem began when taxpayers were unable to file the GST TRAN-1 form within the prescribed time limits under the Goods and Services Central rules of 2017 to carry forward accrued input tax credits. during the indirect tax system before the GST. This resulted in the denial of credits due to taxpayers.

The taxpayers then asked for a relaxation of the deadline for filing requests.

While ruling on about 400 appeals, the Supreme Court on July 22 asked the government to provide a 60-day window for taxpayers to file new applications for the transitional credit. The GSTN has also been tasked with ensuring that there are no technical problems during this period.

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