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    <title>Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated July 22, 2022 and September 2, 2022 of the honourable Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd.</title>
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    <description>The circular permits a one time, time bound facility on the GST common portal to file or revise Forms GST TRAN 1/TRAN 2; applicants must submit forms signed or EVC verified, upload Annexure A and TRANS 3 where applicable, may edit forms only before clicking &quot;submit&quot; after which forms freeze and must be filed with DSC/EVC, and must provide a self certified copy plus supporting records to the jurisdictional tax officer within seven days for verification; allowed transitional credit will be reflected in the electronic credit ledger following adjudication.</description>
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    <pubDate>Wed, 09 Nov 2022 00:00:00 +0530</pubDate>
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      <title>Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated July 22, 2022 and September 2, 2022 of the honourable Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd.</title>
      <link>https://www.taxtmi.com/circulars?id=66637</link>
      <description>The circular permits a one time, time bound facility on the GST common portal to file or revise Forms GST TRAN 1/TRAN 2; applicants must submit forms signed or EVC verified, upload Annexure A and TRANS 3 where applicable, may edit forms only before clicking &quot;submit&quot; after which forms freeze and must be filed with DSC/EVC, and must provide a self certified copy plus supporting records to the jurisdictional tax officer within seven days for verification; allowed transitional credit will be reflected in the electronic credit ledger following adjudication.</description>
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