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of <h1>Assam Tax Circular: Guidelines for Verifying Transitional Credit Claims as per Supreme Court in Union of India v. Filco Trade.</h1> The circular issued by the Principal Commissioner of State Tax, Assam, outlines guidelines for verifying transitional credit claims following the Supreme Court's directives in the Union of India v. Filco Trade Centre Pvt. Ltd. case. The Supreme Court ordered the Goods and Services Tax Network (GSTN) to reopen the portal for filing TRAN-1 and TRAN-2 forms, allowing taxpayers to claim transitional credit from September 1, 2022, to October 31, 2022, later extended by four weeks. The circular details the verification process by jurisdictional tax officers, ensuring claims are accurate and comply with legal provisions. It emphasizes coordination between central and state tax authorities and adherence to timelines.
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