acuumulated input vat

we are a merchant exporter so we are selling the goods on h form basis without charging output tax VAT up to 30-06-2017. We have not filed vat refund forms so the Vat accumulated upto June 2018. as per the vat return we have 11 lac as closing itc. we have filed tran-1 for by transferring the above itc balance. now state tax officer instruct us to reverse the tran- 1 amount claimed after deduct the closing stock portion. please advice whether we can take credit the accumulated vat input to GST or is it Ineligible for cliam