2 registration under gst regim

[PANKAJ SHAH]

Respected sir,

My client was in gujarat vat since 2002with composition scheme.But he didi not migration in gst but taken new number in regular scheme.in the 11th month i taken his work and filled all gst return. I have just come to knkow that before gst he was in vat with composition and he didnot migrate his vat number. he also has 20lacs stock in hand as per vat return what to do to take credit and which wcheme will be comortable or him as he also have an application for composition scheme in new gst regim rom regular scheme

[DR.MARIAPPAN GOVINDARAJAN]

In my view it could not be done because the due date of filing TRAN - 1 has expired.

[KASTURI SETHI]

Sir, Your observation is correct. The option for filing TRANS -1 stands removed from Common Portal. Govt. gave too much extension in the interest of asseessee. Now no hope. An asseessee should be proactive to get the benefit of such relaxation given by Govt.

[Ganeshan Kalyani]

TRAN 1 due date was 27.12.2017.

AI Summary

Transitional credit deadline: filing window closed, preventing late TRAN-1 claims for un-migrated VAT composition taxpayers. A taxpayer who failed to migrate a VAT composition registration and took a new regular GST registration sought transitional credit for pre-GST stock and consideration of GST composition. The available advice states the mechanism to claim transitional input tax credit via TRAN-1 is no longer available because the filing window has closed and the portal option was removed, so such transitional credit cannot be claimed.