https://www.taxtmi.com/article/detailed?id=9163 The mechanism for claiming transitional credit under the GST Rules is procedural and directory and cannot extinguish the substantive vested right of a registered taxpayer to carry forward accrued CENVAT credit; technical difficulties in using the online system may justify delayed filing, and in absence of statutory timing the residuary limitation period of three years from the appointed date serves as the outer limit for asserting such credit. en-us Sat, 09 May 2020 10:51:11 +0530 Sat, 09 May 2020 10:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9163 The mechanism for claiming transitional credit under the GST Rules is procedural and directory and cannot extinguish the substantive vested right of a registered taxpayer to carry forward accrued CENVAT credit; technical difficulties in using the online system may justify delayed filing, and in absence of statutory timing the residuary limitation period of three years from the appointed date serves as the outer limit for asserting such credit. Articles Goods and Services Tax - GST Sat, 09 May 2020 10:51:11 +0530 https://www.taxtmi.com/article/detailed?id=9163