https://www.taxtmi.com/forum/issue?id=114028 Taxpayer carried forward closing service tax credit in Tran 1 under an ISD registration but cannot distribute it via ISD returns because Tran 1 lacks ISD entries and authorities are verifying the transitional filings. The taxpayer invokes the non obstante provision in Section 140(7) to contend that service tax credits for services received prior to the appointed day, even if invoiced after, are distributable in GST; however, departmental practice and procedural mechanism for distribution in GSTR 6 remain unclear. en-us Thu, 09 Aug 2018 14:33:45 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114028 Taxpayer carried forward closing service tax credit in Tran 1 under an ISD registration but cannot distribute it via ISD returns because Tran 1 lacks ISD entries and authorities are verifying the transitional filings. The taxpayer invokes the non obstante provision in Section 140(7) to contend that service tax credits for services received prior to the appointed day, even if invoiced after, are distributable in GST; however, departmental practice and procedural mechanism for distribution in GSTR 6 remain unclear. Discussion-Forum GST Thu, 09 Aug 2018 14:33:45 +0530 https://www.taxtmi.com/forum/issue?id=114028