Assessee is allowed to avail earlier credit while migrating to the GST Regime if Form TRAN-1 is filed by 31.03.2020


Last updated: 05 May 2021

Court :
Madras High Court

Brief :
The petitioner had registered himself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act.

Citation :
W.P.(MD)No.25528 of 2019

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