TRAN-1 and TRAN-2 verification instructions require physical files, jurisdictional supervision, and timely upload of Eligible ITC entries. Verification and processing of TRAN-1 and TRAN-2 applications are to follow the Supreme Court's directions permitting re-filing or amendment through the common GST portal. Because the portal did not classify applications jurisdiction-wise or permit redistribution, physical copies are to be prepared, file-wise maintained, and verified under the supervision of the sector-in-charge Deputy Commissioner or Assistant Commissioner. Notices for irregularities are to be issued by the jurisdictional officer, and entries relating to Eligible ITC found admissible are to be uploaded on the portal within the prescribed time.