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    <description>Transitional Input Tax Credit can be claimed or revised through a one time reopening of TRAN 1 and TRAN 2 on the GST portal; TRAN 2 access requires prior TRAN 1 and specific declarations, previously filed forms need not be refiled unless revised, submissions must be authenticated by DSC or EVC, supporting documents uploaded, and credits will be reflected in the Electronic Credit Ledger only after verification by the jurisdictional tax officer who will examine claims and pass orders after affording a reasonable opportunity.</description>
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      <description>Transitional Input Tax Credit can be claimed or revised through a one time reopening of TRAN 1 and TRAN 2 on the GST portal; TRAN 2 access requires prior TRAN 1 and specific declarations, previously filed forms need not be refiled unless revised, submissions must be authenticated by DSC or EVC, supporting documents uploaded, and credits will be reflected in the Electronic Credit Ledger only after verification by the jurisdictional tax officer who will examine claims and pass orders after affording a reasonable opportunity.</description>
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