https://www.taxtmi.com/manuals?id=2717 Section 140 permits non-composition registered persons to migrate admissible CENVAT and pre-GST duties into the Electronic Credit Ledger by filing FORM GST TRAN-1 within ninety days (subject to limited extension), subject to eligibility conditions, prescribed documentary and time limits for capital goods and stock-in-hand, restrictions on inadmissible or disputed credits, special rules for inputs received on/after the appointed day, treatment for fixed-rate taxpayers and input service distributors, transfer rules for centralised registrations, and prescribed recovery procedures for wrongly availed or non-transitioned credits. en-us Wed, 10 May 2023 12:47:00 +0530 Fri, 21 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2717 Section 140 permits non-composition registered persons to migrate admissible CENVAT and pre-GST duties into the Electronic Credit Ledger by filing FORM GST TRAN-1 within ninety days (subject to limited extension), subject to eligibility conditions, prescribed documentary and time limits for capital goods and stock-in-hand, restrictions on inadmissible or disputed credits, special rules for inputs received on/after the appointed day, treatment for fixed-rate taxpayers and input service distributors, transfer rules for centralised registrations, and prescribed recovery procedures for wrongly availed or non-transitioned credits. Manuals GST Wed, 10 May 2023 12:47:00 +0530 https://www.taxtmi.com/manuals?id=2717