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    <title>Guidelines for verifying the Transitional Credit in light of the order of the honourable Supreme Court in the Union of India v. Filco Trade Centre Pvt. Ltd., SLP(C) Nos. 32709-32710/2018, order dated July 22, 2022 and September 2, 2022</title>
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    <description>The GST common portal is opened to allow filing or revision of TRAN-1/TRAN-2 during the directed two-month window; jurisdictional tax officers must verify claims on the back-office system or on receipt of a self-certified copy, apply principles of natural justice, coordinate with counterpart Central/State officers where claims span both taxes, obtain a counterpart verification report, provide the applicant an opportunity of hearing, and pass a reasoned order uploading it to the portal. All verifications and orders are to be completed within 90 days after the filing window, and operational modalities, checks for each TRAN-1 table, and reporting formats are prescribed in Annexures I and II.</description>
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      <description>The GST common portal is opened to allow filing or revision of TRAN-1/TRAN-2 during the directed two-month window; jurisdictional tax officers must verify claims on the back-office system or on receipt of a self-certified copy, apply principles of natural justice, coordinate with counterpart Central/State officers where claims span both taxes, obtain a counterpart verification report, provide the applicant an opportunity of hearing, and pass a reasoned order uploading it to the portal. All verifications and orders are to be completed within 90 days after the filing window, and operational modalities, checks for each TRAN-1 table, and reporting formats are prescribed in Annexures I and II.</description>
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