Transitional Credit

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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Division Bench of Madras HC disallowed Cess transition into GST

Goods and Services Tax - Whether the Respondent is entitled to carry forward the accumulated unutilized amount of EC, SHEC and KKC to be utilized against the output GST tax liability?...

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FAQs on Transition Form GST TRAN-1

Goods and Services Tax - FAQs on Transition Form GST TRAN-1 Q.1 What are Transitional Provisions? Ans: As per the transitional provisions of CGST/ SGST/ UTGST Act, registered person can take credit of taxes or duties paid under existing State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax laws and carry them forward to […]...

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GST Trans-1 Form to be Accepted either Electronically or Manually Within 30 Days

Goods and Services Tax - In its recent ruling on September 9, 2020, the Andhra Pradesh High Court has reached a judgment out of a writ petition filed under Article 226 of the Constitution and ordering the respondent authority to permit acceptance of GST TRANS-1 to form either electronically or manually within a period of 30 days. Facts of the Case- The [&hellip...

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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 allows Petitioner to apply to GST Council for filing of GSTR TRAN-1

Venkateswara Wires Pvt. Ltd. Vs Union of India (Rajasthan High Court) - In order to enable the petitioners to avail Tansitional Credit in Electronic Credit Ledger. It was also prayed that the respondents should give effect to Form GST Tran-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit....

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ITC of Education Cess, SHEC & KKC cannot be claimed against GST: HC

Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court) - Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court) Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC...

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Enable petitioner to again file Form GST TRAN-1: HC

Sattibabu Motors Private Limited Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) - Sattibabu Motors Private Limited Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, acce...

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Open GST Portal to enable petitioner to again file Form GST TRAN-1

Garuda Packaging Pvt Ltd Vs Assistant Commissioner Of Central Tax (Andhra Pradesh High Court) - Garuda Packaging Pvt Ltd Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 pre...

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Allow filing of Form GST TRAN-1 again: HC

Lantech Pharmaceuticals Ltd., Srikakulam Vs Prl. Commissioner, Visakhapatnam (Andhra Pradesh High Court) - Lantech Pharmaceuticals Ltd. Vs Prl. Commissioner (Andhra Pradesh High Court) Hon;ble High Court disposes Writ Petition directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 prese...

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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"

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....

Read More

FAQs on GST TRAN-2 Offline Tool

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 […]...

Read More
Posted Under: Excise Duty |

FAQs on TRAN-1 Offline Tool

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 […]...

Read More
Posted Under: Excise Duty |

Division Bench of Madras HC disallowed Cess transition into GST

Whether the Respondent is entitled to carry forward the accumulated unutilized amount of EC, SHEC and KKC to be utilized against the output GST tax liability?...

Read More
Posted Under: Excise Duty |

FAQs on Transition Form GST TRAN-1

FAQs on Transition Form GST TRAN-1 Q.1 What are Transitional Provisions? Ans: As per the transitional provisions of CGST/ SGST/ UTGST Act, registered person can take credit of taxes or duties paid under existing State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax laws and carry them forward to […]...

Read More
Posted Under: Excise Duty |

HC allows Petitioner to apply to GST Council for filing of GSTR TRAN-1

Venkateswara Wires Pvt. Ltd. Vs Union of India (Rajasthan High Court)

In order to enable the petitioners to avail Tansitional Credit in Electronic Credit Ledger. It was also prayed that the respondents should give effect to Form GST Tran-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit....

Read More

ITC of Education Cess, SHEC & KKC cannot be claimed against GST: HC

Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court)

Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court) Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC), all jointly referred to as the “...

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Enable petitioner to again file Form GST TRAN-1: HC

Sattibabu Motors Private Limited Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court)

Sattibabu Motors Private Limited Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manuall...

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Open GST Portal to enable petitioner to again file Form GST TRAN-1

Garuda Packaging Pvt Ltd Vs Assistant Commissioner Of Central Tax (Andhra Pradesh High Court)

Garuda Packaging Pvt Ltd Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 30.09.2019...

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Allow filing of Form GST TRAN-1 again: HC

Lantech Pharmaceuticals Ltd., Srikakulam Vs Prl. Commissioner, Visakhapatnam (Andhra Pradesh High Court)

Lantech Pharmaceuticals Ltd. Vs Prl. Commissioner (Andhra Pradesh High Court) Hon;ble High Court disposes Writ Petition directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually,on or before 31.08.2019. I...

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