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...
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.
Kerala High Court dismisses writ petition of Metalex Agencies on transitional credit claim under GST Act, citing availability of statutory appeal remedy.
Kerala High Court’s ruling on Goodyear India Limited’s GST dispute urges exploration of statutory appeals under CGST/SGST Act, emphasizing legal remedies.
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 High Court dismisses writ petition as application for extending limitation, filed after five years, for claiming TRAN 1 transitional credit is rejected. Full judgment.
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
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 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.
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 […]
