https://www.taxtmi.com/article/detailed?id=7572 Transitional provisions permit carry forward of pre GST tax credits into the electronic credit ledger through FORM GST TRAN 1 (and TRAN 2 where documents are unavailable). Eligibility depends on filing required pre GST returns for the relevant period, possession and recording of prescribed invoices/documents, and conformity with sections 140(1)-(6) and related clauses. Separate rules govern unavailed capital goods credit, inputs held in stock, inter state VAT/CST claims requiring statutory forms, stock with job workers/agents and ISD distributions; accurate, timely online filing and reconciliation with prior returns are essential. en-us Thu, 24 Aug 2017 07:42:39 +0530 Thu, 24 Aug 2017 07:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7572 Transitional provisions permit carry forward of pre GST tax credits into the electronic credit ledger through FORM GST TRAN 1 (and TRAN 2 where documents are unavailable). Eligibility depends on filing required pre GST returns for the relevant period, possession and recording of prescribed invoices/documents, and conformity with sections 140(1)-(6) and related clauses. Separate rules govern unavailed capital goods credit, inputs held in stock, inter state VAT/CST claims requiring statutory forms, stock with job workers/agents and ISD distributions; accurate, timely online filing and reconciliation with prior returns are essential. Articles Goods and Services Tax - GST Thu, 24 Aug 2017 07:42:39 +0530 https://www.taxtmi.com/article/detailed?id=7572