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    <title>Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 &amp; 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.</title>
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    <description>A one-time reopening of the GST common portal permits aggrieved registered taxpayers to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 within the prescribed window; submissions must include the Annexure A declaration and, where applicable, TRANS-3, be downloaded and self-certified and submitted to the jurisdictional tax officer within seven days, and will be subject to verification and adjudication with permitted credit, if allowed, being reflected in the Electronic Credit Ledger.</description>
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      <description>A one-time reopening of the GST common portal permits aggrieved registered taxpayers to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 within the prescribed window; submissions must include the Annexure A declaration and, where applicable, TRANS-3, be downloaded and self-certified and submitted to the jurisdictional tax officer within seven days, and will be subject to verification and adjudication with permitted credit, if allowed, being reflected in the Electronic Credit Ledger.</description>
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