https://www.taxtmi.com/article/detailed?id=7737 Courts have required correction of taxpayer registrations migrated into the GST regime when administrative or migration errors produced incorrect entity classification and have directed issuance or amendment of GST credentials. Judicial rulings treated transfers from out-of-state warehouses to in-state delivery hubs as inter-state supplies where registry details showed out-of-state origin. Courts recognised transitional entitlements by permitting credit for pre-GST levies upon proof and allowing retention of certain state-level scheme benefits pending repeal or final disposal. Administrative extensions for composition scheme applications were accepted to operate retrospectively to the GST commencement date. en-us Thu, 23 Nov 2017 10:44:50 +0530 Thu, 23 Nov 2017 10:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7737 Courts have required correction of taxpayer registrations migrated into the GST regime when administrative or migration errors produced incorrect entity classification and have directed issuance or amendment of GST credentials. Judicial rulings treated transfers from out-of-state warehouses to in-state delivery hubs as inter-state supplies where registry details showed out-of-state origin. Courts recognised transitional entitlements by permitting credit for pre-GST levies upon proof and allowing retention of certain state-level scheme benefits pending repeal or final disposal. Administrative extensions for composition scheme applications were accepted to operate retrospectively to the GST commencement date. Articles Goods and Services Tax - GST Thu, 23 Nov 2017 10:44:50 +0530 https://www.taxtmi.com/article/detailed?id=7737