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of <h1>GST Credit Transfer Authorized: Non-Migrated to Migrated Number Allowed, Authorities Must Facilitate Seamless Transition</h1> <h3>BCC Developers and Promoters Pvt. Ltd. Versus Principal Commissioner Of Central Goods And Services Tax, Delhi-South</h3> The HC ruled in favor of the petitioner, directing the transfer of GST credit from a non-migrated to a migrated GST number. Despite the respondent's ... Seeks to refund the GST - deposited against the non-migrated GST - HELD THAT:- Learned counsel appearing for the respondent submits that there is no provision available in the GST portal for transfer of the credit from one GST number to another. He however concedes that the petitioner did not opt for the migration of the service tax registration and the system automatically created a GST number (i.e. the non-migrated GST number). We direct that the amount standing to the credit of the non-migrated GST number be transferred to the migrated GST number of the petitioner. The petition is disposed of in the above terms. Petitioner sought direction for refund/transfer of Rs. 16,19,838 credited to a non-migrated GST registration (07AAACB0226C1ZJ) created when GST migration occurred; petitioner had elected migration of its VAT registration and used only the migrated GST number. Revenue conceded no portal provision to transfer credit between GST numbers but acknowledged the system automatically generated the non-migrated GST number without petitioner's opting for it. Court directed that 'the amount standing to the credit of the non-migrated GST number be transferred to the migrated GST number of the petitioner.' Court disposed of the petition on that basis and directed the respondent and the Central Board of Indirect Taxes and Customs to investigate 'the automatic generation of non-migrated GST number' on the portal and, if a technical error is found, to identify and cancel such non-migrated numbers within four weeks. Compliance to be reported on the issue of subsisting non-migrated GST numbers by specified date.
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