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 : The Bombay High Court set aside a GST rectification order after finding that it was passed without granting the taxpayer an opport...
Goods and Services Tax : The Bombay High Court held that the Appellate Authority could not reduce transitional credit by relying on MVAT mismatch figures o...
Service Tax : Bombay High Court held that transitional CENVAT credit cannot be denied merely because ST-3 returns were filed late. The Court emp...
Goods and Services Tax : The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furn...
Goods and Services Tax : Ruling on Section 140 of the CGST Act and Rule 142, the Court allowed use of transitioned credit via DRC-03 for pre-deposit. The d...
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...
National Internet Exchange of India Vs Union of India & Ors. (Delhi High Court) On perusal of the record, it emerges that Petitioner has filed TRAN-1 form within the time prescribed by the Respondents under the rules. Petitioner is holding documents evidencing payment of tax by it on such inputs / input services received under […]
Nodal Officer Delhi State GST Department Vs Aagman Services Private Limited & Ors. (Supreme Court) 1. There is delay of 238 days in filing the Special Leave Petition which has not been satisfactorily explained. Even otherwise, we have gone through the Special Leave Petition and do not find any merit in the same. 2. The […]
Macleods Pharmaceutical Ltd. Vs Prakash Kumar (Himachal Pradesh High Court) Petitioner had filed TRAN-1 form for CENVAT Credit which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. It was further submitted that the company could not amend TRAN-1 form as per the provisions of Goods and Services Tax Act. Therefore, […]
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 […]
Heritage Lifestyles and Developers And Pvt. Ltd. Vs. Union of India (Bombay High Court) This is a case, where admittedly Petitioner could not file GST TRAN-1 on or before 27.12.2017 but had manually applied for GST TRAN-1 on 7.5.2018 as per Circular dated 03.04.2018 within the timeline as per the date extended by this 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 […]
Urbanize Developers India Private Limited Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) 1. The petitioner, a private limited company which is registered with GST Authorities with the State of Karnataka, has filed this writ petition for a direction to the Assistant Commissioner of Commercial Taxes, GSTLVO-60 [the respondent] to consider the petitioner’s representations […]
The issue under consideration is that despite the admitted successful filing of Form TRAN-1 by the Petitioner, the request of the Petitioner for transitioning of credit has not been approved by the ITGRC merely on the basis that there were no technical glitches on the GSTN side is justified in law?
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 […]
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 […]
