https://www.taxtmi.com/article/detailed?id=7464 Registered taxpayers migrating to GST, other than composition assessees, may carry forward unavailed CENVAT credit on capital goods into their electronic credit ledger if that credit was admissible under the existing law and is also admissible as input tax credit under the CGST Act; the unavailed amount is the difference between total prior entitlement and credit already availed, and claims require migration registration and submission of itemised details in Form GST TRAN-1. en-us Sat, 17 Jun 2017 06:38:30 +0530 Sat, 17 Jun 2017 06:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7464 Registered taxpayers migrating to GST, other than composition assessees, may carry forward unavailed CENVAT credit on capital goods into their electronic credit ledger if that credit was admissible under the existing law and is also admissible as input tax credit under the CGST Act; the unavailed amount is the difference between total prior entitlement and credit already availed, and claims require migration registration and submission of itemised details in Form GST TRAN-1. Articles Goods and Services Tax - GST Sat, 17 Jun 2017 06:38:30 +0530 https://www.taxtmi.com/article/detailed?id=7464