Transitional credit filing window reopened; taxpayers may file or revise TRAN-1/TRAN-2 with required declarations and documents. A time-bound, one-time facility on the GST common portal permits aggrieved registered persons to file or revise FORM GST TRAN-1/TRAN-2, electronically sign/verify submissions, and upload a prescribed Annexure A declaration; TRAN-1 claims based on Credit Transfer Documents must include TRANS-3. Forms must be submitted with DSC or EVC after freezing via the portal; a self-certified copy plus Annexure A and TRANS-3 (if applicable) must be delivered to the jurisdictional tax officer within seven days. Jurisdictional officers will verify claims, afford hearings, pass orders on merits, and reflect allowed transitional credit in the Electronic Credit Ledger.