Transitional Credit

SC Judgment on Limitation – Impact on Transitional Credit

Goods and Services Tax - Supreme Court (SC) Judgment dated 8.3.2021 on Limitation period─Analysis & Impact on Transitional Credit – In the wake of Covid-19 pandemic Looking to the onset of COVID-19 pandemic and various measures taken by the Govt. to curb COVID-19, from time to time, the Hon’ble Supreme Court took suo motu Cognizance for Extension of...

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Time period for claiming refund of excess Service Tax paid under TRAN-1, to be counted from date of it’s reversal

Goods and Services Tax - CESTAT Ahmedabad, set aside the order passed by the Commissioner (Appeals) rejecting the refund claim of excess paid Service Tax of INR 1,61,203/- on the ground of time barred. Held that, the time period for claiming the excess Service Tax paid under GST TRAN-1 is to be counted from date of its reversal. Hence, the same is not time barred...

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Madras High Court: Allows rectification of GSTR-1 to avail credit in absence of enabling provision

Goods and Services Tax - The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner [W.P. No. 29676 of 2019 dated November 6, 2020] has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the […]...

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FAQs on GST TRAN-2 Offline Tool

Goods and Services Tax - Q.1 What are the features of GST TRAN-2 Offline Tool Ans. The key features of GST TRAN-2 Offline Tool are: The GST TRAN-2 details related to certain tables can be prepared offline with no connection to Internet. Most of the data entry and business validations are inbuilt in the offline tool reducing errors upon upload […]...

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FAQs on TRAN-1 Offline Tool

Goods and Services Tax - Q.1 What are the features of TRAN-1 Offline Tool? Ans. The Key Features of TRAN-1 Offline Tool are: The TRAN-1 details related to certain tables can be prepared offline with no connection to Internet. Most of the data entry and business validations are in built in the offline tool reducing errors upon upload to GST […]...

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8 GST Issues for discussion with Grievance Redressal Committee

Goods and Services Tax - Notice from CGST department for Audits + Verification of Transition Credit: It is seen in last 15 days that CGST department is issuing Notices for Audits and Transition credit. Most of the information sought from taxpayers is already with the department in electronic form and it is only a repetition of work. Also, in current COVID-19 scen...

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Credit of CVD & SAD paid post 01.07.2017 under Advance Authorisation Scheme-Importers left remediless

Goods and Services Tax - The GST Policy Wing has vide its Letter dated 22.06.2020 issued its comments on Writ Petitions relating to Transitional Provisions. On the specific issue of credit of CVD and SAD paid on non-fulfilment of export obligations in Advance Authorisation Schemes which was the subject matter of my article last week, the comments of the Policy [&...

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HC imposes cost on revenue for filing frivolous GST appeals on Transitional Credit Issue

Commissioner of GST & Central Excise Vs Checkpoint Apparel Labeling Solutions India Pvt. Ltd (Madras High Court) - Commissioner of GST Vs Checkpoint Apparel Labeling Solutions India Pvt. Ltd (Madras High Court) We are constrained to observe that the Revenue Department, cannot be permitted to file such frivolous appeals by way of intra court appeals. The documents discussed above and quoted by us clearly establis...

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Madras HC directs Govt to Facilitate uploading of Form TRAN-1

Anand Distributors Vs Union of India (Madras High Court) - Anand Distributors Vs Union of India (Madras High Court) There can be no doubt that the petitioner made effort to upload the details in the web portal. Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed within 90 days, there was a ...

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Enable submission of rectified Form GST TRAN-2: HC

Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court) - Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court) The respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically, for the month of July 2017 as well as the Form GST TRAN-2 for the subsequent months f...

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Allow revision of GST TRAN- 1 Form electronically or manually: HC

Precision Gasification Services Pvt. Ltd. Vs Union of India (Gujarat High Court) - Precision Gasification Services Pvt. Ltd. Vs Union Of India (Gujarat High Court) The respondents are directed to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary c...

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VAT TDS Credit Allowed Under GST Transitional Laws

DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court) - DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court) Issue Involved: 1. There was Accumulated credit of TDS under TNVAT Act and the same has also been permitted to carry forward the same from year to year. 2. The petitioners sought transition of the accumulated...

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Residual action by CGST Commissionerates in respect of Adverse Orders of HCs

F.No.276/262/2015-CX.8A (Pt. III) - (27/10/2020) - References have been received in the Board regarding the action required to be taken by CGST Commissionerates in respect of adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to the respective State tax administration....

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GST Transitional provisions – Comments on Writ Petitions

F. No. CBEC-20/10/11/2019-GST/1001 - (22/06/2020) - As you are aware that a number of writ petitions/PILs/appeals have been or are being filed in the various High Court(s) by taxpayers who were not able to carry forward or transition the accumulated CENVAT credit under the erstwhile regime to GST regime due to non-filing of TRAN- 1/ TRAN-2 within due...

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Extension of time limit for submitting declaration in Form GST TRAN-1

Order No. 01/2020-GST - (07/02/2020) - Order-01/2020-GST dated 07th February, 2020– Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2020, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the...

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Transitional Credit – Technical glitches on GST Portal- Follow SOP

F.No. CBEC-20/10/16/2018-GST (Pt. I)/352 - (04/02/2020) - Transitional Credit - Ensuring uniformity in the procedure to be followed by the field formations for examining and forwarding the representations of the taxpayers to GSTN on issues pertaining to technical glitches on common portal...

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Recent Posts in "Transitional Credit"

HC imposes cost on revenue for filing frivolous GST appeals on Transitional Credit Issue

Commissioner of GST & Central Excise Vs Checkpoint Apparel Labeling Solutions India Pvt. Ltd (Madras High Court)

Commissioner of GST Vs Checkpoint Apparel Labeling Solutions India Pvt. Ltd (Madras High Court) We are constrained to observe that the Revenue Department, cannot be permitted to file such frivolous appeals by way of intra court appeals. The documents discussed above and quoted by us clearly establish beyond doubt that the Assessee had bee...

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Madras HC directs Govt to Facilitate uploading of Form TRAN-1

Anand Distributors Vs Union of India (Madras High Court)

Anand Distributors Vs Union of India (Madras High Court) There can be no doubt that the petitioner made effort to upload the details in the web portal. Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed within 90 days, there was a periodical extension and […]...

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Enable submission of rectified Form GST TRAN-2: HC

Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court)

Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court) The respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically, for the month of July 2017 as well as the Form GST TRAN-2 for the subsequent months from August […]...

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Allow revision of GST TRAN- 1 Form electronically or manually: HC

Precision Gasification Services Pvt. Ltd. Vs Union of India (Gujarat High Court)

Precision Gasification Services Pvt. Ltd. Vs Union Of India (Gujarat High Court) The respondents are directed to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections on, or before, 18.05.2021. FU...

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VAT TDS Credit Allowed Under GST Transitional Laws

DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court)

DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court) Issue Involved: 1. There was Accumulated credit of TDS under TNVAT Act and the same has also been permitted to carry forward the same from year to year. 2. The petitioners sought transition of the accumulated TDS into their respective accounts for ...

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ITC benefit cannot be denied merely for entering details in Wrong Column

Ram Auto Vs Commissioner of Central Taxes & Central Excise (Madras High Court)

Ram Auto Vs Commissioner of Central Taxes & Central Excise (High Court Madras)  In this case The petitioner had filed FORM GST TRAN-1 in time. His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column. The learned counsel for the petitioner drew […]...

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GST TRAN-1 Form Revision application rejection without hearing arguments was unjustified

R.P. Foam Pvt. Ltd. Vs Union of India (Allahabad High Court)

R.P. Foam Pvt. Ltd. Vs Union of India (Allahabad High Court) In view of the submissions made at the bar and on perusal of the order dated 22.1.2020, it is clear that the rejection of the application is based upon the understanding that the GST TRAN-1 could not be filed on account of technical glitch […]...

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SC Judgment on Limitation – Impact on Transitional Credit

Supreme Court (SC) Judgment dated 8.3.2021 on Limitation period─Analysis & Impact on Transitional Credit – In the wake of Covid-19 pandemic Looking to the onset of COVID-19 pandemic and various measures taken by the Govt. to curb COVID-19, from time to time, the Hon’ble Supreme Court took suo motu Cognizance for Extension of...

Read More

Time period for claiming refund of excess Service Tax paid under TRAN-1, to be counted from date of it’s reversal

CESTAT Ahmedabad, set aside the order passed by the Commissioner (Appeals) rejecting the refund claim of excess paid Service Tax of INR 1,61,203/- on the ground of time barred. Held that, the time period for claiming the excess Service Tax paid under GST TRAN-1 is to be counted from date of its reversal. Hence, the same is not time barred...

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SC directed UOI to file affidavit regarding technical glitches faced in filing GST TRAN-01

Union of India & Ors. Vs National Engineering Co. (Supreme Court of India)

Union of India & Ors. Vs National Engineering Co. (Supreme Court of India) The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India (the Petitioner) to file an affidavit within 4 weeks, answ...

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