https://www.taxtmi.com/circulars?id=64153 The GST Policy Wing directs field formations to adopt its consolidated position that transitional CENVAT/input tax credit is a statutory concession subject to prescribed time and manner; Rule 117 and Rule 120A are valid rule making exercises under the CGST Act; limited relief for non filing due to portal technical difficulties is available through the IT Grievance Redressal mechanism based on system logs; cesses are not eligible for transition; and CVD/SAD paid on conditional imports are not admissible as input tax credit under Section 142(8)(a). en-us Mon, 22 Jun 2020 00:00:00 +0530 Fri, 03 Jul 2020 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64153 The GST Policy Wing directs field formations to adopt its consolidated position that transitional CENVAT/input tax credit is a statutory concession subject to prescribed time and manner; Rule 117 and Rule 120A are valid rule making exercises under the CGST Act; limited relief for non filing due to portal technical difficulties is available through the IT Grievance Redressal mechanism based on system logs; cesses are not eligible for transition; and CVD/SAD paid on conditional imports are not admissible as input tax credit under Section 142(8)(a). Circulars GST Mon, 22 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64153