https://www.taxtmi.com/article/detailed?id=7381 Transition rules permit provisional registration for legacy registrants with PAN and prescribe carryforward of CENVAT to the electronic credit ledger for registered persons not under composition, subject to exclusions and filing Form GST TRAN 1 with supplier, invoice and goods/services details. Absent duty payment documents, a phased partial credit is allowed at a prescribed percentage for identifiable stock meeting conditions and reporting requirements. ISD distributions, centralised registration allocations, and prescribed calculations for eligible duties and taxes are also provided. en-us Fri, 21 Apr 2017 07:19:05 +0530 Fri, 21 Apr 2017 07:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7381 Transition rules permit provisional registration for legacy registrants with PAN and prescribe carryforward of CENVAT to the electronic credit ledger for registered persons not under composition, subject to exclusions and filing Form GST TRAN 1 with supplier, invoice and goods/services details. Absent duty payment documents, a phased partial credit is allowed at a prescribed percentage for identifiable stock meeting conditions and reporting requirements. ISD distributions, centralised registration allocations, and prescribed calculations for eligible duties and taxes are also provided. Articles Goods and Services Tax - GST Fri, 21 Apr 2017 07:19:05 +0530 https://www.taxtmi.com/article/detailed?id=7381