TRAN-1 and TRAN-2 filing guidelines direct uniform implementation under the GST transition framework. Guidelines are issued for filing and revising TRAN-1 and TRAN-2 in accordance with the Supreme Court's orders in Union of India v. Filco Trade Centre Pvt. Ltd. The Tripura State tax administration directs field officers to follow the Central Board of Indirect Taxes and Customs circular so that the provisions governing TRAN-1/TRAN-2 are implemented consistently across the State. The instruction is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure uniformity in implementation.