Sponsored
    Follow Us:

Transitional Credit

Latest Articles


CGST Transitional Provisions: ITC and Migration from erstwhile regime

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...

July 1, 2024 708 Views 0 comment Print

Avail One-time Opportunity to claim missed out Transitional Credit in GST

Goods and Services Tax : GST Law contains detailed provisions to carry forward the input tax credit earned by the GST Registered Persons Registered Person ...

November 25, 2022 12663 Views 0 comment Print

Last opportunity to avail Transitional Credit in GST is by Nov 30, 2022

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 ...

November 14, 2022 6975 Views 1 comment Print

Filling of TRAN FORMS to claim transitional ITC –Simplified

Goods and Services Tax : Learn about the simplified process of filling TRAN-1 forms for claiming transitional ITC. Important points to remember and deadlin...

November 10, 2022 2199 Views 1 comment Print

Final Opportunity to avail past credits of Service Tax, Excise & VAT into GST

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 ...

October 8, 2022 6669 Views 0 comment Print


Latest News


Issues pertaining to uploading of orders in respect of TRAN-1 / TRAN-2

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...

February 28, 2023 5076 Views 0 comment Print

How to upload documents in GST Transition forms?

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 ...

October 3, 2022 4509 Views 0 comment Print

How to file transition Form GST TRAN-2 on GSTN portal

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 &...

October 3, 2022 1311 Views 0 comment Print

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 iss...

July 17, 2020 13947 Views 3 comments Print

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...

June 29, 2020 1899 Views 0 comment Print


Latest Judiciary


Madras HC orders STO to provide reasons for denying Input Tax Credit

Goods and Services Tax : Madras High Court orders State Tax Officer to provide clear reasons for denying Rs. 14L GST transitional credit/ITC to Alpha City ...

April 10, 2024 585 Views 0 comment Print

Kerala HC Dismisses Writ on GST Transitional Credit, Cites Appeal Remedy

Goods and Services Tax : Kerala High Court dismisses writ petition of Metalex Agencies on transitional credit claim under GST Act, citing availability of s...

February 9, 2024 201 Views 0 comment Print

Goodyear India Challenges GST Notice: Kerala HC Disposes with Appeal Option

Goods and Services Tax : Kerala High Court's ruling on Goodyear India Limited's GST dispute urges exploration of statutory appeals under CGST/SGST Act, emp...

January 19, 2024 1245 Views 0 comment Print

Transitional Credit cannot be disallowed just by serving a summary of SCN

Goods and Services Tax : Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand allowed writ application for disapproving recovery...

November 22, 2023 891 Views 0 comment Print

Kerala HC rejects Application for Transitional Credit filed after 5 years

Goods and Services Tax : Kerala High Court dismisses writ petition as application for extending limitation, filed after five years, for claiming TRAN 1 tra...

November 14, 2023 549 Views 0 comment Print


Latest Notifications


Instruction on Transitional Credit under GST Law – Analysis & Guidelines

Goods and Services Tax : Instruction by CBIC provides guidance and updates on matters relating to Transitional Credit under the GST Law. It discusses filin...

July 10, 2023 1809 Views 0 comment Print

Advisory on taxpayers facing issue in filing GSTR-3B

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...

January 16, 2023 7125 Views 0 comment Print

Guidance Note for Verification of CGST Transitional Credit Claimed In TRAN-1/TRAN-2

Goods and Services Tax : The jurisdictional tax officer and the counterpart tax officer shall verify the transitional credit claimed under the CGST or the ...

November 10, 2022 15084 Views 0 comment Print

Advisory on Filing TRAN forms for Taxpayers from Daman and Diu & Ladakh

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...

October 25, 2022 3576 Views 0 comment Print

Advisory on Filing TRAN-1/2 Forms to claim Transitional Credit

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...

October 1, 2022 12405 Views 1 comment Print


Latest Posts in Transitional Credit

CGST Transitional Provisions: ITC and Migration from erstwhile regime

July 1, 2024 708 Views 0 comment Print

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 HC orders STO to provide reasons for denying Input Tax Credit

April 10, 2024 585 Views 0 comment Print

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.

Kerala HC Dismisses Writ on GST Transitional Credit, Cites Appeal Remedy

February 9, 2024 201 Views 0 comment Print

Kerala High Court dismisses writ petition of Metalex Agencies on transitional credit claim under GST Act, citing availability of statutory appeal remedy.

Goodyear India Challenges GST Notice: Kerala HC Disposes with Appeal Option

January 19, 2024 1245 Views 0 comment Print

Kerala High Court’s ruling on Goodyear India Limited’s GST dispute urges exploration of statutory appeals under CGST/SGST Act, emphasizing legal remedies.

Transitional Credit cannot be disallowed just by serving a summary of SCN

November 22, 2023 891 Views 0 comment Print

Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand allowed writ application for disapproving recovery notice. Transitional Credit cannot be disallowed just by a summary of Show Cause Notice.

Kerala HC rejects Application for Transitional Credit filed after 5 years

November 14, 2023 549 Views 0 comment Print

Kerala High Court dismisses writ petition as application for extending limitation, filed after five years, for claiming TRAN 1 transitional credit is rejected. Full judgment.

Credit Validity Upheld Despite TRAN-1 Filing Errors Twice

September 26, 2023 1239 Views 0 comment Print

In a recent case, the Madras High Court ruled that validly availed credit cannot be denied, even if there were mistakes in TRAN-1 returns filed twice. Get insights into the judgment here

HC directs exclusion of Period from 15.03.2020 to 28.02.2022 from limitation

September 13, 2023 825 Views 0 comment Print

In the Alagu Kannan Vs Assistant Commissioner (ST)(FAC) case, Madras High Court sets a precedent for GST credit rectification, excluding a specific period from limitation. Learn more about this significant tax law development.

Instruction on Transitional Credit under GST Law – Analysis & Guidelines

July 10, 2023 1809 Views 0 comment Print

Instruction by CBIC provides guidance and updates on matters relating to Transitional Credit under the GST Law. It discusses filing of SLPs, policy developments, and examination of High Court orders.

HC dismisses request for Amendment of TRAN-1 for filing too late

April 16, 2023 333 Views 0 comment Print

Sugan Clothing Vs Assistant Commissioner of GST & CE (Madras High Court) The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act, 2017 (in short ‘Act’) and challenges an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1. 2. I am of the considered […]

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031