https://www.taxtmi.com/circulars?id=69987 Direction for implementation of the High Court's order on late filing of TRAN-1/TRAN-2 by taxpayers affected by technical glitches. Jurisdictional Authorities must receive physical TRAN-1/TRAN-2, prepare a report under section 140 and Rule 117, allow a single correction opportunity where objections arise, and forward the verified papers to GSTN within the prescribed timelines. The mechanism is to be used only once, and filings made under it are not to be treated as time-barred. en-us Fri, 17 Dec 2021 00:00:00 +0530 Wed, 06 May 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69987 Direction for implementation of the High Court's order on late filing of TRAN-1/TRAN-2 by taxpayers affected by technical glitches. Jurisdictional Authorities must receive physical TRAN-1/TRAN-2, prepare a report under section 140 and Rule 117, allow a single correction opportunity where objections arise, and forward the verified papers to GSTN within the prescribed timelines. The mechanism is to be used only once, and filings made under it are not to be treated as time-barred. Circulars GST - States Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69987