{"id":76813,"date":"2026-09-30T09:15:03","date_gmt":"2026-09-30T09:15:03","guid":{"rendered":""},"modified":"2026-09-30T09:15:03","modified_gmt":"2026-09-30T09:15:03","slug":"transitional-input-tax-credit-claims-may-use-extended-filing-and-revision-facility-subject-to-merits-verification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76813","title":{"rendered":"Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification."},"content":{"rendered":"<p>Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.<br \/>Case-Laws<br \/>GST<br \/>Transitional input tax credit claimants could file or revise Form GST TRAN-1 and TRAN-2 within the extended window available to aggrieved registered assessees. Claims filed or revised through that facility remain subject to verification on merits after a reasonable opportunity is provided. The extended mechanism therefore preserves access to transitional credit claims while requiring substantive verification before credit is granted.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104380\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.Case-LawsGSTTransitional input tax credit claimants could file or revise Form GST TRAN-1 and TRAN-2 within the extended window available &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76813","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76813"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76813\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}