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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=67610</link>
    <description>The circular permits aggrieved registered persons to file or revise Form GST TRAN-1 and TRAN-2 on the GST portal from October 1, 2022 to November 30, 2022 as a one-time opportunity. Applicants may edit forms until they click &quot;submit&quot;, must upload Annexure A (and TRANS 3 where applicable), cannot claim certain C/F/H/I Forms issued after December 27, 2017 in TRAN 1 table 5(b)/5(c), must consolidate TRAN 2 claims into one form, and submit a self certified copy with supporting documents to the jurisdictional officer within seven days for verification and adjudication; accepted credit will be posted to the electronic credit ledger.</description>
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    <pubDate>Wed, 30 Nov 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=67610</link>
      <description>The circular permits aggrieved registered persons to file or revise Form GST TRAN-1 and TRAN-2 on the GST portal from October 1, 2022 to November 30, 2022 as a one-time opportunity. Applicants may edit forms until they click &quot;submit&quot;, must upload Annexure A (and TRANS 3 where applicable), cannot claim certain C/F/H/I Forms issued after December 27, 2017 in TRAN 1 table 5(b)/5(c), must consolidate TRAN 2 claims into one form, and submit a self certified copy with supporting documents to the jurisdictional officer within seven days for verification and adjudication; accepted credit will be posted to the electronic credit ledger.</description>
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