Transitional credit verification guidelines set the framework for TRAN-1 and TRAN-2 claims, scrutiny, and ledger credit posting. Guidelines are issued for verification of transitional credit claimed through TRAN-1 and TRAN-2 pursuant to Supreme Court directions reopening the common portal for a limited filing window and subsequent scrutiny by jurisdictional tax officers. The framework requires examination of earlier filings, coordination where central and State components are involved, issuance of notice where credit is inadmissible, and passing of a reasoned order within the stipulated verification period for credit to be reflected in the electronic credit ledger. Detailed checks are prescribed for carried-forward credit, capital goods, stock-based claims, goods in transit, input service distributor credit, and deemed credit, with emphasis on avoiding double credit and ensuring documentary verification.