https://www.taxtmi.com/forum/issue?id=119406 An LLP claimed input tax credit in its GSTR 3B after converting from a company without filing Form GST ITC 02; the department raised a demand because the credit remained reflected in the company's GSTR 2A. GST rules require electronic transfer via ITC 02 on change of constitution, making procedural compliance the basis for adjustment, while the LLP Act's vesting of rights and judicial precedents resisting denial of credit for procedural lapses form the core opposing arguments. en-us Sat, 16 Nov 2024 11:51:49 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119406 An LLP claimed input tax credit in its GSTR 3B after converting from a company without filing Form GST ITC 02; the department raised a demand because the credit remained reflected in the company's GSTR 2A. GST rules require electronic transfer via ITC 02 on change of constitution, making procedural compliance the basis for adjustment, while the LLP Act's vesting of rights and judicial precedents resisting denial of credit for procedural lapses form the core opposing arguments. Discussion-Forum GST Sat, 16 Nov 2024 11:51:49 +0530 https://www.taxtmi.com/forum/issue?id=119406