https://www.taxtmi.com/forum/issue?id=113247 Transitional credit under TRAN 1 must mirror the CENVAT/ER 1 closing balance; the TRAN 1 portal disallows invoice entry dates preceding the GST effective date, so transitional declarations cannot use pre effective book dates. Advisory views differ on whether statutory transitional credit is available or refundable, but practical guidance is to align TRAN 1 figures strictly with ER 1 closing balances and address any disputed relief under the transitional provisions. en-us Mon, 25 Dec 2017 17:08:11 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113247 Transitional credit under TRAN 1 must mirror the CENVAT/ER 1 closing balance; the TRAN 1 portal disallows invoice entry dates preceding the GST effective date, so transitional declarations cannot use pre effective book dates. Advisory views differ on whether statutory transitional credit is available or refundable, but practical guidance is to align TRAN 1 figures strictly with ER 1 closing balances and address any disputed relief under the transitional provisions. Discussion-Forum GST Mon, 25 Dec 2017 17:08:11 +0530 https://www.taxtmi.com/forum/issue?id=113247