https://www.taxtmi.com/forum/issue?id=112109 Transitional treatment requires following section 140(1) and submitting TRN 1 to claim remaining capital goods credit and pending service tax credits; opening Cenvat and provisional ledger balances migrate automatically via the electronic return filings, while input credit for goods received pre-transition remains available unless those goods have been written off in the books, in which case reversal is required. en-us Wed, 21 Jun 2017 11:53:09 +0530 Thu, 23 Jan 2025 15:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112109 Transitional treatment requires following section 140(1) and submitting TRN 1 to claim remaining capital goods credit and pending service tax credits; opening Cenvat and provisional ledger balances migrate automatically via the electronic return filings, while input credit for goods received pre-transition remains available unless those goods have been written off in the books, in which case reversal is required. Discussion-Forum GST Wed, 21 Jun 2017 11:53:09 +0530 https://www.taxtmi.com/forum/issue?id=112109