TMI Blog2023 (11) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... n the return for the period up to 30/6/2017. Sub-section (5) of Section 140 prescribed a condition for taking transitional credit. The condition is that the invoice or any other duty or tax paying document pertaining to the transitional credit has to be recorded in the books of account of the registered person within thirty days from the appointed day. i.e., within 30th July, 2017. Proviso to the said Section permits such entry of invoice in the books of account beyond the thirty days period by a further period of thirty days upon permission to be obtained from the Commissioner concerned. The appellant has entered the invoices within the said extended period of sixty days. But admittedly, it did not obtain any order from the Commissioner ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elephone charges, manpower services, etc., under GST to the extent of Rs. 1,80,07,615/-. Some of the input services were received after 1st July 2017, i.e., appointed day for introduction of GST, but the duty and tax in respect of the same were paid under the existing laws. The appellant availed transitional credit of the duty and tax paid in respect of the said inputs and input services in accordance with Sub-section (5) of Section 140 of the CGST Act, 2017 to the extent of Rs. 10,10,998/- and entered the details in the books of accounts within the additional period of thirty days granted by the proviso to Section 140(5). However, the appellant did not make an appropriate application for condonation of delay before the Commissioner as laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in the books of account beyond the thirty days period by a further period of thirty days upon permission to be obtained from the Commissioner concerned. The appellant has entered the invoices within the said extended period of sixty days. But admittedly, it did not obtain any order from the Commissioner extending the limitation period beyond thirty days. From a perusal of Sub-section (5) of Section 140 of the CGST Act, it is evident that beyond the period of thirty days, an assessee can claim the transitional credit of input tax within another thirty days only on production of an order passed by the Commissioner. In other words, unless the order is passed by the Commissioner extending the limitation period, an assessee cannot claim the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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