TaxTMI 
TaxTMI 
A tax payer has claimed Trans Credit though obtained registration under GST Act in August 17 and is not a migrated tax payer. Can his claim of carry forward such trans credit be denied ? All the returns (VAT/Service Tax returns) are in order and were filed within due date.
Availing Trans Credit though not a migrated tax payer
09 Apr 2022 
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Transitional credit eligibility affirmed despite procedural migration lapse; eligible pre GST service tax credit remains claimable.
Transitional credit claimed by a taxpayer who obtained fresh GST registration instead of migrating raises whether lack of migration bars carry forward of eligible pre GST input credit. Experts treat failure to migrate as a procedural lapse and indicate that, where pre GST registrations existed and returns were duly filed, such procedural defects should not preclude entitlement to transitional service tax credit. (AI Summary)
Transitional credit claimed by a taxpayer who obtained fresh GST registration instead of migrating raises whether lack of migration bars carry forward of eligible pre GST input credit. Experts treat failure to migrate as a procedural lapse and indicate that, where pre GST registrations existed and returns were duly filed, such procedural defects should not preclude entitlement to transitional service tax credit. (AI Summary)