https://www.taxtmi.com/manuals?id=1838 Transitional rules allow registered persons (excluding composition taxpayers) to carry forward admissible CENVAT/VAT credits from the last pre GST return into the electronic credit ledger subject to conditions: admissibility under GST, filing of required returns for the six months before the appointed day, and exclusions for specified notified clearances; SGST imposes further limits on CST linked claims unless substantiated. Inputs, capital goods and job work goods returned within six months (extendable for cause) avoid GST recovery; failure to return triggers ITC recovery. Pending refunds and appeals under prior law continue under that law, though recoverable amounts may be recovered as GST arrears. en-us Wed, 09 Jan 2019 11:22:00 +0530 Wed, 09 Jan 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1838 Transitional rules allow registered persons (excluding composition taxpayers) to carry forward admissible CENVAT/VAT credits from the last pre GST return into the electronic credit ledger subject to conditions: admissibility under GST, filing of required returns for the six months before the appointed day, and exclusions for specified notified clearances; SGST imposes further limits on CST linked claims unless substantiated. Inputs, capital goods and job work goods returned within six months (extendable for cause) avoid GST recovery; failure to return triggers ITC recovery. Pending refunds and appeals under prior law continue under that law, though recoverable amounts may be recovered as GST arrears. Manuals GST Wed, 09 Jan 2019 11:22:00 +0530 https://www.taxtmi.com/manuals?id=1838