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    <title>Utilisation of credit carry forwarded under GST</title>
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    <description>Transfer of credit to the new GST regime is required before any utilisation of carried-forward credit; after migration, carried-forward credit may be utilised only in accordance with GST Act provisions and rules. The excerpt notes no explicit time limit on utilisation but raises questions about eligibility for setoff in relation to older stock and transitional eligibility criteria.</description>
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      <description>Transfer of credit to the new GST regime is required before any utilisation of carried-forward credit; after migration, carried-forward credit may be utilised only in accordance with GST Act provisions and rules. The excerpt notes no explicit time limit on utilisation but raises questions about eligibility for setoff in relation to older stock and transitional eligibility criteria.</description>
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      <law>GST</law>
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