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<h1>GSTN to Reopen Portal for TRAN-1 and TRAN-2 Forms for 2 Months; Verification by Tax Officers in 90 Days.</h1> The circular outlines guidelines for verifying Transitional Credit as per the Supreme Court's directions in a specific case. It mandates the Goods and Service Tax Network (GSTN) to open a portal for filing TRAN-1 and TRAN-2 forms for two months, allowing registered assessees to claim or revise Transitional Credit. Tax officers have 90 days post this period to verify claims and issue orders, following principles of natural justice. The circular details procedures for jurisdictional and counterpart tax officers to verify claims, coordinate between central and state authorities, and ensure compliance with Supreme Court orders. It emphasizes the need for thorough verification and adherence to legal provisions.