https://www.taxtmi.com/circulars?id=71252 Verification of unutilized input tax credit carried from pre-GST tax regimes through TRAN-1 and TRAN-2 is required to ensure that migrated dealers claim only eligible transitional credit. Proper officers must examine the genuineness of such credit under the applicable GST transitional provisions by referring to prior-regime returns, relevant invoices and GST portal reports. The verification is required to be completed within the prescribed three-month period to safeguard revenue. en-us Fri, 09 Oct 2020 00:00:00 +0530 Thu, 10 Sep 2026 16:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71252 Verification of unutilized input tax credit carried from pre-GST tax regimes through TRAN-1 and TRAN-2 is required to ensure that migrated dealers claim only eligible transitional credit. Proper officers must examine the genuineness of such credit under the applicable GST transitional provisions by referring to prior-regime returns, relevant invoices and GST portal reports. The verification is required to be completed within the prescribed three-month period to safeguard revenue. Circulars GST - States Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71252