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    <title>Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 &amp; 02.09.2022 of Hon&#039;ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.</title>
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    <description>Filing or revision of TRAN-1 and TRAN-2 transitional credit forms is governed by guidelines issued to provide a uniform mechanism for taxpayers. State Tax officers are directed to follow the central GST guidelines circulated on 9 September 2022 for field-level administration of such filing or revision. The direction, issued to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017, adopts the central instructions concerning transitional credit forms.</description>
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      <description>Filing or revision of TRAN-1 and TRAN-2 transitional credit forms is governed by guidelines issued to provide a uniform mechanism for taxpayers. State Tax officers are directed to follow the central GST guidelines circulated on 9 September 2022 for field-level administration of such filing or revision. The direction, issued to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017, adopts the central instructions concerning transitional credit forms.</description>
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