https://www.taxtmi.com/article/detailed?id=7583 Two prescribed transition forms-GSTR TRAN 1 (filed within 90 days) and GSTR TRAN 2 (monthly during the scheme)-govern carry forward of credits to GST. Only amounts admissible as Input Tax Credit under GST may be carried forward; cesses excluded from the definition of input tax are generally ineligible. Carry forward of CENVAT/VAT credit requires admissibility under prior and current law, filing of returns for the six months preceding the appointed day, and substantiation for credits dependent on Central Sales Tax forms; special rules apply for deemed credit, in transit consignments, capital goods, job work, and pending refunds or appeals. en-us Tue, 29 Aug 2017 15:36:39 +0530 Tue, 29 Aug 2017 15:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7583 Two prescribed transition forms-GSTR TRAN 1 (filed within 90 days) and GSTR TRAN 2 (monthly during the scheme)-govern carry forward of credits to GST. Only amounts admissible as Input Tax Credit under GST may be carried forward; cesses excluded from the definition of input tax are generally ineligible. Carry forward of CENVAT/VAT credit requires admissibility under prior and current law, filing of returns for the six months preceding the appointed day, and substantiation for credits dependent on Central Sales Tax forms; special rules apply for deemed credit, in transit consignments, capital goods, job work, and pending refunds or appeals. Articles Goods and Services Tax - GST Tue, 29 Aug 2017 15:36:39 +0530 https://www.taxtmi.com/article/detailed?id=7583