https://www.taxtmi.com/forum/issue?id=112669 TRAN-1 permits transfer of eligible input tax credit only; PLA balances must be claimed via refund and statutory cesses are not allowable as credit. GSTR-1 reports outward supplies while GSTR-2 records inward supplies and credits. Transitional excise invoices for materials received after the tax changeover but dispatched earlier should be listed invoice-wise in the specified point of TRAN-1 to capture eligible transitional credits. en-us Tue, 22 Aug 2017 19:23:50 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112669 TRAN-1 permits transfer of eligible input tax credit only; PLA balances must be claimed via refund and statutory cesses are not allowable as credit. GSTR-1 reports outward supplies while GSTR-2 records inward supplies and credits. Transitional excise invoices for materials received after the tax changeover but dispatched earlier should be listed invoice-wise in the specified point of TRAN-1 to capture eligible transitional credits. Discussion-Forum GST Tue, 22 Aug 2017 19:23:50 +0530 https://www.taxtmi.com/forum/issue?id=112669