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    <description>HC directed GST Network to open common portal for filing/rectifying TRAN-1 and TRAN-2 from September to October 2022. Private parties were allowed to claim Transitional Credit with specific verification guidelines. Officers granted 90 days to assess claims, with validated credits to be reflected in Electronic Credit Ledger. GST Council instructed to provide scrutiny guidelines, ensuring transparent and compliant credit transition process.</description>
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