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

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Last updated: 05 May 2021
Quick Summary
The Madras High Court has ruled that businesses can avail their pre-GST input tax credit if they filed their Form TRAN-1 by 31st March 2020. This decision allows assessees who faced technical difficulties in submitting the form online to still claim their eligible credit. The court considered the challenges faced by businesses during the transition to the GST regime.

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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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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