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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>A one-time portal facility permits eligible registered persons to file or revise Forms GST TRAN-1/TRAN-2 for claiming transitional credit, requiring upload of the prescribed Annexure A declaration and TRANS-3 where applicable; editing is allowed only before portal &quot;submit&quot;, after which the form freezes and must be filed with DSC/EVC. Applicants must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records. Tax officers will verify claims, grant hearing, pass orders on merits and, if allowed, reflect transitional credit in the electronic credit ledger.</description>
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      <link>https://www.taxtmi.com/circulars?id=66898</link>
      <description>A one-time portal facility permits eligible registered persons to file or revise Forms GST TRAN-1/TRAN-2 for claiming transitional credit, requiring upload of the prescribed Annexure A declaration and TRANS-3 where applicable; editing is allowed only before portal &quot;submit&quot;, after which the form freezes and must be filed with DSC/EVC. Applicants must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records. Tax officers will verify claims, grant hearing, pass orders on merits and, if allowed, reflect transitional credit in the electronic credit ledger.</description>
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