Vat tax in trans for new gst no

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This discussion addresses whether a taxpayer who obtained new GST registration can claim input tax credit (ITC) for previous VAT invoices on their GST Tran-1 form. The consensus is that if you were not registered for VAT, you cannot claim ITC for goods received before GST implementation, even if you have the invoices. The GST Act, specifically Section 140, outlines provisions for migrating existing taxpayers, not for those seeking new registration without prior VAT status.

jaigurudev

jaigurudev (Querist)
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10 October 2022 as per section 140 of the gst act-2017 states that the taxpayer who have taken new registration u/s 139 of the gst act not allowed to take the itc carry forward amount of the previous act in tran-1 under gst regime.i have received notice from gst office and he force me to reverse the amount,please advice me is he correct?i have received goods of invoice date 30062017 on 1july2017 and claimed input in trans-1.please advice me
with thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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10 October 2022 Sec. 139 of CGST act is for migration of existing taxpayers and not for new registration.
ITC of the existing stock was available to migrating tax payers by following some procedures as mentioned below, and not to new registration.
Refer: https://taxguru.in/goods-and-service-tax/ppt-transitional-provisions-governed-section-139-142-cgst-act-2017-form-tran-1-form-tran-2.html

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jaigurudev

jaigurudev (Querist)
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10 October 2022 Respected sir, please advice me that notice is correct or wrong and i can not claim input of vat.i have not registered in vat and get new gst no.
with thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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10 October 2022 The notice is correct. As per your non- registration in VAT, you cannot claim any ITC.

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