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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>The circular implements the Supreme Court direction allowing a one time opportunity to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 on the GST portal within the court specified window. Filings must include the Annexure A declaration and TRANS 3 where applicable; TRAN 2 claims must be consolidated. Edits are permitted only until the filer clicks &quot;Submit,&quot; after which filing requires DSC/EVC. A self certified copy and supporting documents must be furnished to the jurisdictional officer within seven days; officers will verify, hear the applicant and pass orders, with allowed credit reflected in the Electronic Credit Ledger.</description>
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    <pubDate>Fri, 30 Sep 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=65940</link>
      <description>The circular implements the Supreme Court direction allowing a one time opportunity to file or revise claims for Transitional Credit via FORM GST TRAN-1/TRAN-2 on the GST portal within the court specified window. Filings must include the Annexure A declaration and TRANS 3 where applicable; TRAN 2 claims must be consolidated. Edits are permitted only until the filer clicks &quot;Submit,&quot; after which filing requires DSC/EVC. A self certified copy and supporting documents must be furnished to the jurisdictional officer within seven days; officers will verify, hear the applicant and pass orders, with allowed credit reflected in the Electronic Credit Ledger.</description>
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      <pubDate>Fri, 30 Sep 2022 00:00:00 +0530</pubDate>
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