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    <title>Advisory on Filing TRAN-1/2 Forms to claim Transitional Credit</title>
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    <description>A one-time opportunity is provided to aggrieved taxpayers to claim transitional input tax credit by filing or revising Forms TRAN-1 and TRAN-2 on the GST common portal pursuant to the Supreme Court directive; the portal facility for filing and revision has been enabled for the directed period. GSTN has enhanced the filing process and published a detailed step-by-step advisory and help manual; taxpayers are advised to download and follow these materials for accurate and smooth submission.</description>
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      <description>A one-time opportunity is provided to aggrieved taxpayers to claim transitional input tax credit by filing or revising Forms TRAN-1 and TRAN-2 on the GST common portal pursuant to the Supreme Court directive; the portal facility for filing and revision has been enabled for the directed period. GSTN has enhanced the filing process and published a detailed step-by-step advisory and help manual; taxpayers are advised to download and follow these materials for accurate and smooth submission.</description>
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