Transitional credit procedures: portal filings accepted; officers must verify claims and issue reasoned orders for admissibility. Taxpayers may file or revise FORM GST TRAN-1/TRAN-2 within the court ordered portal window; jurisdictional tax officers must verify claims via back office systems or self certified copies, adhere to natural justice, check prior filings, adjudications and returns, coordinate with counterpart Central/State officers where claims span both taxes, prepare a detailed verification report specifying admissible and inadmissible amounts with grounds, issue notices and hearings where needed, and pass reasoned orders uploading them to the portal so allowed transitional credit is reflected in the electronic credit ledger; excess credited amounts are recoverable with interest and penalty.