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    <description>SC addressed procedural challenges in Input Service Distributor (ISD) credit transition under CGST Act 2017. Court directed GST Network to open a common portal for filing/rectifying TRAN-1 and TRAN-2 from September to October 2022. CBIC was instructed to clarify ISD credit distribution, and officers were given 90 days to verify transitional credit claims, providing relief to assessees facing technical difficulties.</description>
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