https://www.taxtmi.com/article/detailed?id=8819 Transitional GST rules require eligible pre GST credits to be claimed in FORM GST TRAN 1 within prescribed timelines, with limited extension and one time revision permitted; courts have treated the filing deadline as procedural, recognizing unavailed pre GST credits as vested rights and directing authorities to allow filing or revision (including manual submission) where genuine technical or bona fide difficulties prevented timely electronic filing. en-us Thu, 14 Nov 2019 10:02:06 +0530 Thu, 14 Nov 2019 10:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8819 Transitional GST rules require eligible pre GST credits to be claimed in FORM GST TRAN 1 within prescribed timelines, with limited extension and one time revision permitted; courts have treated the filing deadline as procedural, recognizing unavailed pre GST credits as vested rights and directing authorities to allow filing or revision (including manual submission) where genuine technical or bona fide difficulties prevented timely electronic filing. Articles Goods and Services Tax - GST Thu, 14 Nov 2019 10:02:06 +0530 https://www.taxtmi.com/article/detailed?id=8819