https://www.taxtmi.com/caselaws?id=287258 Unutilized transitional input tax credit under GST was discussed in relation to filing Form TRAN-I and the effect of portal unavailability. The text states that the assessee's entitlement to transitional credit should not be defeated by procedural inability to file on the portal, and that an alternative claim through GSTR-3B may be permitted where filing is prevented. It also notes a filing extension and states that Form TRAN-I could be filed up to 31.01.2020, with the credit claim allowed in GSTR-3B for February 2020, electronically or manually, if the portal did not open in time. en-us Fri, 20 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287258 Unutilized transitional input tax credit under GST was discussed in relation to filing Form TRAN-I and the effect of portal unavailability. The text states that the assessee's entitlement to transitional credit should not be defeated by procedural inability to file on the portal, and that an alternative claim through GSTR-3B may be permitted where filing is prevented. It also notes a filing extension and states that Form TRAN-I could be filed up to 31.01.2020, with the credit claim allowed in GSTR-3B for February 2020, electronically or manually, if the portal did not open in time. Case-Laws GST Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287258