Input tax credit: central GST credits from another state are contestable but may be available for central set off.
Whether a registered person may avail input tax credit of CGST paid in another State without registration there is contested. The article observes that while an AAR and departmental clarifications deny cross State use of such credits absent registration, the CGST Act and Rules do not expressly prohibit availment; only set off of one State's SGST against another State's SGST appears barred. The author argues that delegated instruments cannot override statutory credit rights and that CGST credits should be usable for central set off, recommending judicial testing of current restrictions. (AI Summary)

Vested right to transitional input tax credit cannot be denied due to portal failures; procedural limits must not defeat substantive credit.
Entitlement to carry forward unutilized pre GST input tax credit is a vested right that subordinate procedural time limits under Rule 117 cannot extinguish; procedural non compliance due to portal failures or lack of contemporaneous evidence should not defeat the substantive credit, and administrative remedies should permit interim utilization (for example via GSTR 3B) while manual TRAN 01 filing and verification are enabled. (AI Summary)

Reverse charge mechanism requires recipients to register solely to remit tax on notified supplies, while exempt suppliers remain outside RCM.
Reverse Charge Mechanism makes the recipient liable to pay tax and comply with GST provisions where supplies are notified for RCM or where a registered person purchases from an unregistered supplier; persons below the turnover-based registration threshold must obtain registration if they are required to pay tax under reverse charge, whereas persons excluded from registration because they exclusively make exempt supplies or are agriculturists remain outside RCM obligations. (AI Summary)