https://www.taxtmi.com/forum/issue?id=117223 Taxpayer carried forward advance tax paid under section 12 of the TNVAT Act in TRAN 1 and set it off against GST ITC liabilities. The department asserts excess VAT should have been refunded under VAT rather than transitioned and set off in GST. The central operative issue is whether the taxpayer correctly transitioned VAT credits under the applicable sub section of section 140 of the TN GST Act, or was required to claim a VAT refund. en-us Sat, 15 May 2021 19:28:53 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117223 Taxpayer carried forward advance tax paid under section 12 of the TNVAT Act in TRAN 1 and set it off against GST ITC liabilities. The department asserts excess VAT should have been refunded under VAT rather than transitioned and set off in GST. The central operative issue is whether the taxpayer correctly transitioned VAT credits under the applicable sub section of section 140 of the TN GST Act, or was required to claim a VAT refund. Discussion-Forum GST Sat, 15 May 2021 19:28:53 +0530 https://www.taxtmi.com/forum/issue?id=117223