https://www.taxtmi.com/article/detailed?id=10700 The guidance permits one-time filing or revision of FORM GST TRAN-1/TRAN-2 on the common portal, requiring electronic verification and submission of Annexure A (and TRANS 3 where CTD-based credit is claimed), with copies to the jurisdictional officer within seven days for verification. TRAN 2 must be a consolidated claim. Portal relief is unavailable where an earlier successful submission was later rejected by the department or where credit is disputed and under adjudication or appeal; transitional credit is allowable only after departmental verification. en-us Tue, 20 Sep 2022 09:57:05 +0530 Tue, 20 Sep 2022 09:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10700 The guidance permits one-time filing or revision of FORM GST TRAN-1/TRAN-2 on the common portal, requiring electronic verification and submission of Annexure A (and TRANS 3 where CTD-based credit is claimed), with copies to the jurisdictional officer within seven days for verification. TRAN 2 must be a consolidated claim. Portal relief is unavailable where an earlier successful submission was later rejected by the department or where credit is disputed and under adjudication or appeal; transitional credit is allowable only after departmental verification. Articles Goods and Services Tax - GST Tue, 20 Sep 2022 09:57:05 +0530 https://www.taxtmi.com/article/detailed?id=10700