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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 window permits aggrieved registered taxpayers to file or revise Forms GST TRAN-1 and TRAN-2, with electronic submission frozen upon clicking submit and final filing requiring DSC or EVC. Filers must upload the prescribed annexure declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, and retain supporting records. TRAN-2 claims must be consolidated; certain form-based claims issued after the original TRAN-1 deadline are disallowed. Officers will verify claims, allow hearings, and reflect allowed transitional credit in the electronic credit ledger.</description>
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    <pubDate>Wed, 14 Sep 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=67365</link>
      <description>A one-time portal window permits aggrieved registered taxpayers to file or revise Forms GST TRAN-1 and TRAN-2, with electronic submission frozen upon clicking submit and final filing requiring DSC or EVC. Filers must upload the prescribed annexure declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, and retain supporting records. TRAN-2 claims must be consolidated; certain form-based claims issued after the original TRAN-1 deadline are disallowed. Officers will verify claims, allow hearings, and reflect allowed transitional credit in the electronic credit ledger.</description>
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