CBIC issues guidelines for verifying Transitional Credit by Officers: Circular
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- By Chetan Kulasri
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- Last Updated on 11 November, 2022
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Circular No. 182/14/2022-GST dated November 10th, 2022
The CBIC has issued detailed guidelines for verifying Transitional Credit by jurisdictional Tax Officers in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd. As per the Hon’ble Court’s order, the said verification has to be carried out within 90 days after completion of the above window of two months, i.e. within 90 days from 01.12.2022 i.e. up to 28.02.2023.
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