https://www.taxtmi.com/forum/issue?id=112190 Traders registered under VAT may carry forward excess VAT input credit shown in VAT returns by filing Form TRAN-1 within the transitional window, with such VAT credit mapped as SGST. Credit is disallowed if not admissible under GST, if required VAT returns for the prior period are not filed, or if the VAT return does not show excess balance; concessional-form-backed sales credits are transferable only when those forms are produced. Central duties (excise, CVD, SAD) on stock may be carried forward as CGST with duty-paying invoices dated on or after the antecedent cutoff; absent invoices, a restricted proportionate CGST credit for supplies within a limited period may be claimed, subject to documentation and TRAN-1 filing. en-us Thu, 29 Jun 2017 11:36:08 +0530 Thu, 23 Jan 2025 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112190 Traders registered under VAT may carry forward excess VAT input credit shown in VAT returns by filing Form TRAN-1 within the transitional window, with such VAT credit mapped as SGST. Credit is disallowed if not admissible under GST, if required VAT returns for the prior period are not filed, or if the VAT return does not show excess balance; concessional-form-backed sales credits are transferable only when those forms are produced. Central duties (excise, CVD, SAD) on stock may be carried forward as CGST with duty-paying invoices dated on or after the antecedent cutoff; absent invoices, a restricted proportionate CGST credit for supplies within a limited period may be claimed, subject to documentation and TRAN-1 filing. Discussion-Forum GST Thu, 29 Jun 2017 11:36:08 +0530 https://www.taxtmi.com/forum/issue?id=112190