https://www.taxtmi.com/article/detailed?id=8979 Entitlement to carry forward unutilized pre GST input tax credit is a vested right that subordinate procedural time limits under Rule 117 cannot extinguish; procedural non compliance due to portal failures or lack of contemporaneous evidence should not defeat the substantive credit, and administrative remedies should permit interim utilization (for example via GSTR 3B) while manual TRAN 01 filing and verification are enabled. en-us Fri, 28 Feb 2020 08:15:21 +0530 Fri, 28 Feb 2020 10:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8979 Entitlement to carry forward unutilized pre GST input tax credit is a vested right that subordinate procedural time limits under Rule 117 cannot extinguish; procedural non compliance due to portal failures or lack of contemporaneous evidence should not defeat the substantive credit, and administrative remedies should permit interim utilization (for example via GSTR 3B) while manual TRAN 01 filing and verification are enabled. Articles Goods and Services Tax - GST Fri, 28 Feb 2020 08:15:21 +0530 https://www.taxtmi.com/article/detailed?id=8979