GST Tran-1/Tran-2 Filing Reopened for Those Who Contacted Authorities Before Deadline; Deemed Credit Available.

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....Filing of GST Tran-1/ Tran-2 forms - one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the authority before the stipulated time - HC....