Tran-1 Transitional credit under GST - Can dual audits defeat statutory limitation?

, Last updated: 09 March 2026 Share Follow on Google News

The shift from the pre-GST indirect tax regime to the Goods and Services Tax system on 1 July 2017 required a mechanism to safeguard the input tax credit accumulated under the earlier tax laws. Businesses across the country had legitimately earned CENVAT credit under the service tax and central exci

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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Tran-1 Transitional credit under GST - Can dual audits defeat statutory limitation?

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