Limitation for TRAN-1 Declaration u/r 117 CGST is Mandatory and Not Directory: Rajasthan HC [Read Order]
In a recent matter, the Rajasthan High Court reaffirmed the mandatory nature of the time and manner for claiming transitional credit under Rule 117...
![Failure to Avail Transitional Credit Manually and Online: Gauhati HC directs Assessee to Avail Benefit of Re-opening of GST Portal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Transitional-Credit-Gauhati-HC-Assessee-Benefit-gst-portal-GST-Re-opening-of-GST-Portal-taxscan.jpg "Failure to Avail Transitional Credit Manually and Online: Gauhati HC directs Assessee to Avail Benefit of Re-opening of GST Portal [Read Order]")
![Re-Opening of GST TRAN-1/TRAN-2: CBIC issues Guidelines and Checklist for Verification of Transitional Credit [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/11/Re-Opening-of-GST-TRAN-1-TRAN-2-CBIC-Guidelines-and-Checklist-for-Verification-of-Transitional-Credit-Transitional-Credit-gst-taxscan.jpg "Re-Opening of GST TRAN-1/TRAN-2: CBIC issues Guidelines and Checklist for Verification of Transitional Credit [Read Circular]")
![GST Return: Bombay High Court allows Transitional Credit through GSTR-3B [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Bombay-High-Court-Transitional-Credit-GSTR-3B-Taxscan.jpg "GST Return: Bombay High Court allows Transitional Credit through GSTR-3B [Read Order]")
‘Doctrine of Necessity’: Madras High Court allows Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST [Read Judgment]
The Madras High Court has allowed the Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under the Goods and Services Tax ( GST ) regime. The petitioners are...
![‘Doctrine of Necessity’: Madras High Court allows Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Doctrine-of-Necessity-Madras-High-Court-Service-Tax-RCM-Transitional-Credit-GST-Taxscan.jpeg "‘Doctrine of Necessity’: Madras High Court allows Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST [Read Judgment]")
Plea in Rajasthan High Court challenging One Year restriction to claim Transitional Credit under GST [Read Order]
The Rajasthan High Court issued the notice to the State Government on a plea challenging a one-year restriction to claim transitional credit. The petitioner, Rajasthan State Co-operative Marketing...
![Plea in Rajasthan High Court challenging One Year restriction to claim Transitional Credit under GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Plea-in-Rajasthan-High-Court-Transitional-Credit-GST-Taxscan.jpg "Plea in Rajasthan High Court challenging One Year restriction to claim Transitional Credit under GST [Read Order]")
GST: Issue of eligibility of Transitional Credit not covered under the purview of the Advance Ruling, rules AAAR [Read Order]
The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) ruled that the issue of eligibility of Transitional Credit not covered under the purview of the Advance Ruling. The appellant, Shapoorji...
![GST: Issue of eligibility of Transitional Credit not covered under the purview of the Advance Ruling, rules AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/eligibility-of-Transitional-Credit-Advance-Ruling-AAAR-Taxscan.jpg "GST: Issue of eligibility of Transitional Credit not covered under the purview of the Advance Ruling, rules AAAR [Read Order]")
Retrospective Amendment of Section 140 of CGST Act: Companies drag Govt. to Court for not able to claim Transitional Credit [Read Order]
Many companies that had not been able to claim transitional credit have dragged the government to court over a retrospective amendment of Section 140 under the Goods and Services Tax (GST) framework. ...
![Retrospective Amendment of Section 140 of CGST Act: Companies drag Govt. to Court for not able to claim Transitional Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Transitional-Credit-Retrospective-Amendment-Taxscan.jpg "Retrospective Amendment of Section 140 of CGST Act: Companies drag Govt. to Court for not able to claim Transitional Credit [Read Order]")
CBIC notifies Provision to Disallow Belated Transitional Credit Claims Retrospectively [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) on Saturday issued a notification announcing May 18, 2020, to be the effective date for the implementation of the provisions pertaining to...
![CBIC notifies Provision to Disallow Belated Transitional Credit Claims Retrospectively [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/05/CBIC-Transitional-Credit-GST-Indirect-Tax-Taxscan.jpeg "CBIC notifies Provision to Disallow Belated Transitional Credit Claims Retrospectively [Read Notification]")
![Rajasthan HC denies Transitional Credit due to Non-Attempt to File GST TRAN-1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Transitional-Credits-Department-Judgement-Gujarat-High-Court-Taxscan.jpg "Rajasthan HC denies Transitional Credit due to Non-Attempt to File GST TRAN-1 [Read Order]")