Goods and Services Tax : This Chapter deals with the transitional provisions contained in CGST Act, 2017, to facilitate the taxpayers to take Input Tax Cre...
Goods and Services Tax : GST Law contains detailed provisions to carry forward the input tax credit earned by the GST Registered Persons Registered Person ...
Goods and Services Tax : Act now! Last chance to claim Transitional Credit in GST ends on Nov 30, 2022. Understand the process, challenges, and guidelines ...
Goods and Services Tax : Learn about the simplified process of filling TRAN-1 forms for claiming transitional ITC. Important points to remember and deadlin...
Goods and Services Tax : Seize the last chance to claim past credits from Service Tax, Excise, and VAT into GST. Understand eligibility and file GST Trans ...
Goods and Services Tax : It was informed that due to a bug in functionality at GSTN end, issues were faced by officers in uploading orders passed by for T...
Goods and Services Tax : Manual on Uploading Documents in GST Transition Forms How can I upload documents in GST Transition forms? To provide tax officers ...
Goods and Services Tax : Manual on Transition Form GST TRAN – 2 How can I file transition Form GST TRAN – 2? To file transition Form GST TRAN &...
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 iss...
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...
Goods and Services Tax : Madras High Court dismisses department's appeal as infructuous after GST portal reopened for TRAN-1 filing following Supreme Court...
Goods and Services Tax : Jharkhand HC quashes demand on GST transitional credit by Steel Authority of India, restoring Rs 30.29 Cr. to the petitioner in a ...
Goods and Services Tax : Calcutta High Court rules on the jurisdiction of GST authorities to issue show-cause notices regarding transitional credit claims ...
Goods and Services Tax : Calcutta High Court allows GST relief to Syama Prasad Mookerjee Port due to data migration errors from the legacy system to the GS...
Goods and Services Tax : Calcutta High Court orders refund of pre-GST VAT taxes under transitional provisions, directing authorities to process remaining r...
Goods and Services Tax : Instruction by CBIC provides guidance and updates on matters relating to Transitional Credit under the GST Law. It discusses filin...
Goods and Services Tax : According to Hon’ble Supreme Court’s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.20...
Goods and Services Tax : The jurisdictional tax officer and the counterpart tax officer shall verify the transitional credit claimed under the CGST or the ...
Goods and Services Tax : Taxpayers of Daman and Diu & Ladakh are hereby informed that they can file or revise their TRAN-1 or TRAN-2 Forms only through the...
Goods and Services Tax : Facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the GST common portal by aggrieved taxpayers, is...
Madras High Court dismisses department’s appeal as infructuous after GST portal reopened for TRAN-1 filing following Supreme Court directions and circular.
Jharkhand HC quashes demand on GST transitional credit by Steel Authority of India, restoring Rs 30.29 Cr. to the petitioner in a case of VAT credit transition.
Calcutta High Court rules on the jurisdiction of GST authorities to issue show-cause notices regarding transitional credit claims under TRAN-1, following the Usha Martin Ltd. precedent.
Calcutta High Court allows GST relief to Syama Prasad Mookerjee Port due to data migration errors from the legacy system to the GST portal, requiring rectification.
Calcutta High Court orders refund of pre-GST VAT taxes under transitional provisions, directing authorities to process remaining refunds within 12 weeks.
Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and the correct amount of credit was carried forward in Form TRAN-1.
Delhi HC quashed a ₹17 crore GST credit denial, remanding ISD credit issue for reevaluation in light of retrospective amendments to Section 140(7) of CGST Act.
Allahabad HC issued notice to Revenue as GST portal lacked an option to appeal against rejection of transitional credit in Form GST TRAN-1 due to clerical error.
This Chapter deals with the transitional provisions contained in CGST Act, 2017, to facilitate the taxpayers to take Input Tax Credit (ITC) on the CENVAT credit balance or CENVAT credit on goods in stock, etc. at the time of migration from the erstwhile Central Excise and Service Tax regime to GST regime.
Madras High Court orders State Tax Officer to provide clear reasons for denying Rs. 14L GST transitional credit/ITC to Alpha City Chennai IT Park Projects Pvt Ltd.
