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    <description>Mandatory phased implementation on the GST portal requires expanded reporting of HSN codes in GSTR 1 at the prescribed digit level; taxpayers from reorganised Union territories must file or revise TRAN 1/TRAN 2 only through newly allotted GSTINs with tax administrations linking legacy and revised filings. Administrative guidance clarifies that pre deposit of legacy central excise and service tax dues is not payable via Form DRC 03 and must follow the CBIC GST portal or electronic cash/credit ledger routes and the appeal form procedures provided under GST rules.</description>
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