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    <title>CGST TRANSTISTIONAL CREDIT</title>
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    <description>The operable remedy is to reverse the duplicated transitional CGST credit while filing GSTR 3B so the electronic credit ledger reflects the correct CGST balance and permits proper utilization of SGST balances; such rectifications can be effected within the permitted rectification window.</description>
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      <description>The operable remedy is to reverse the duplicated transitional CGST credit while filing GSTR 3B so the electronic credit ledger reflects the correct CGST balance and permits proper utilization of SGST balances; such rectifications can be effected within the permitted rectification window.</description>
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