Transitional Provisions (Trans-1) under GST Act.

[Jasbir Uppal]

Dear Professionals

As per the transitional provisions of CGST/ SGST/ UTGST Act, registered person can take credit of taxes or duties paid under existing State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax laws and carry them forward to the GST regime, if the same are eligible as CGST/SGST/UTGST credit, subject to conditions/ limitations as prescribed in the GST Act and rules. These transitional credits can be claimed through Form GST TRAN – 1

That the client has filed GST TRAN 1 and department has also passed the order and same is also reflected in GST Portal. When we down load the order the GST No. and legal name of the person is other than my client and amount of ITC is also not reflected in GST credit ledger.

How to stout the issue

With regards

J.S. Uppal

Advocate

AI Summary

Client Struggles with Incorrect GST TRAN-1 Details; Section 161 CGST Act May Offer Rectification Route A discussion on a forum addresses an issue faced by a client regarding transitional credit under the GST Act. The client filed Form GST TRAN-1, but the order reflected incorrect details on the GST Portal. Various professionals suggest lodging a complaint with the Grievance Redressal Cell and contacting the jurisdictional GST officer. One participant mentions the possibility of rectifying the order under Section 161 of the CGST Act. Despite filing a grievance, no resolution has been achieved. Another participant shares an experience of delayed resolution, criticizing the inefficiency in addressing such issues promptly.