Goods and Services Tax Network (GSTN) is directed to open common portal for filing TRAN1/TRAN2 forms for availing Transitional credit for two months i.e. w.e.f 1st September,2022 to 31st October,2022. Any aggrieved taxpayer is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed any petition before the high court.