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

Transitional input tax credit: Portal misattribution of credits requires grievance lodging and pursuit of statutory rectification.
The filing of Form GST TRAN 1 allows carryforward of eligible pre GST tax credits, but where the departmental order or portal shows an incorrect GSTIN/name and the credit does not appear in the electronic credit ledger, the recommended remedies are to lodge a grievance with the GST Grievance Redressal Cell, provide written representation to the jurisdictional range officer or Deputy/Assistant Commissioner, seek statutory rectification of the order, preserve the actual order copy, and pursue persistent follow up with the helpdesk and officers.