https://www.taxtmi.com/forum/issue?id=113341 Failure to file TRAN 1 to carry forward closing CENVAT credit into GST permits applying to the commissioner for extension under Rule 118, reliance on recent judicial opportunities to file late, or claiming untransferred credit and PLA balances as refunds. For traders with closing stock, filing TRAN 2 enables carry forward of credit. There is no broad administrative transfer mechanism beyond the transitional forms. en-us Wed, 24 Jan 2018 13:48:49 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113341 Failure to file TRAN 1 to carry forward closing CENVAT credit into GST permits applying to the commissioner for extension under Rule 118, reliance on recent judicial opportunities to file late, or claiming untransferred credit and PLA balances as refunds. For traders with closing stock, filing TRAN 2 enables carry forward of credit. There is no broad administrative transfer mechanism beyond the transitional forms. Discussion-Forum GST Wed, 24 Jan 2018 13:48:49 +0530 https://www.taxtmi.com/forum/issue?id=113341