https://www.taxtmi.com/article/detailed?id=7461 Section 140(1) allows a migrating registered person, except those opting for the composition scheme, to transfer CENVAT/credit shown in the return for the period ending the day before the appointed day into the GST electronic credit ledger, subject to admissibility. Carryforward is conditional on filing all returns required for the six months preceding the appointed day, exclusion of credits disallowed under GST or tied to exempted clearances, migration as a taxable person, and submission of Form GST TRAN-1 with required supporting details. en-us Wed, 14 Jun 2017 08:04:04 +0530 Wed, 14 Jun 2017 08:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7461 Section 140(1) allows a migrating registered person, except those opting for the composition scheme, to transfer CENVAT/credit shown in the return for the period ending the day before the appointed day into the GST electronic credit ledger, subject to admissibility. Carryforward is conditional on filing all returns required for the six months preceding the appointed day, exclusion of credits disallowed under GST or tied to exempted clearances, migration as a taxable person, and submission of Form GST TRAN-1 with required supporting details. Articles Goods and Services Tax - GST Wed, 14 Jun 2017 08:04:04 +0530 https://www.taxtmi.com/article/detailed?id=7461