https://www.taxtmi.com/article/detailed?id=10686 One time reopening allows filing or revision of Form TRAN 1 and Form TRAN 2 to claim transitional input tax credit from the erstwhile regime, subject to a prescribed declaration and departmental verification before credits are posted to the Electronic Credit Ledger; contested claims earlier rejected must proceed by appeal rather than re filing, while credits claimed or reversed via GSTR 3B may be regularised through TRAN subject to verification and the procedural restrictions in the Circular. en-us Wed, 14 Sep 2022 09:25:21 +0530 Wed, 14 Sep 2022 09:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10686 One time reopening allows filing or revision of Form TRAN 1 and Form TRAN 2 to claim transitional input tax credit from the erstwhile regime, subject to a prescribed declaration and departmental verification before credits are posted to the Electronic Credit Ledger; contested claims earlier rejected must proceed by appeal rather than re filing, while credits claimed or reversed via GSTR 3B may be regularised through TRAN subject to verification and the procedural restrictions in the Circular. Articles Goods and Services Tax - GST Wed, 14 Sep 2022 09:25:21 +0530 https://www.taxtmi.com/article/detailed?id=10686