Transitional credit filing: one-time portal window permits filing or revision of TRAN-1/TRAN-2, subject to verification. A one-time portal window permits aggrieved registered taxpayers to file or revise Forms GST TRAN-1 and TRAN-2, with electronic submission frozen upon clicking submit and final filing requiring DSC or EVC. Filers must upload the prescribed annexure declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, and retain supporting records. TRAN-2 claims must be consolidated; certain form-based claims issued after the original TRAN-1 deadline are disallowed. Officers will verify claims, allow hearings, and reflect allowed transitional credit in the electronic credit ledger.