Transitional credit verification guided by uniform GST instructions to ensure consistent implementation across state tax field formations. Uniform verification of transitional credit under the Tripura State Goods and Services Tax framework is directed in light of the Supreme Court's order in Union of India v. Filco Trade Centre Pvt. Ltd. State tax authorities are instructed to follow the Central Board of Indirect Taxes and Customs circular on transitional credit verification so that the provisions are implemented consistently across field formations under section 168 of the Tripura State Goods and Services Tax Act, 2017.