Cenvat credit u/s 140 carried forward under CGST.

First u should check that there should not be any difference between ITC forward from VAT on 01.07.2019 and TRAN-1.

u can file refund application for refund for export services with payment of tax.

It is hold good

You mean to say you had paid IGST of Rs. 2.60 lakhs by utilising credit of sgst of Rs. 60000 and Rs. 2,00,000 tran credit. In this case, sgst credit can be utilised to pay IGST. I hope my understanding was right. do let me know in case of any deviation

Sir
Return filed in GSTR 3B for the month of July-17 ITC actual credit under CGST Rs 30000 and SGST Rs 30000 and tax payable under IGST Rs 260000 on account of Export of services with payment of tax.

1st ITC claimed during month of July-17 SGST and CGST of Rs 60000 adujest against IGST liability 260000
and balance 200000 adjusted against CENVAT CREDIT Tran1 which is c/f in GST REGIM.
tax payer claimed refund Rs 260000 on account of Export of services with payment of tax.
question that Cenvat credit Rs 200000 which c/f section 140(1)was adujest against IGST payable in month of July-17. it is correct ?
on which section or not incorrect on which section

Dealer only can take refund of amount of the period before 2 years filing the refund application. so refund of itc cant be given of year 17-18 on this date.

read CBIC notification dated 18.11.2019

Firstly, refund is now time barred for the month of July 2017. Secondly, you can't avail refund of transition credit.

Further any clarification you may contact me

Respected Hemal sir ,

on which section or notification transitions credit couldn't avail

CBIC notification datated 18.11.2019

Currently, I do not have books in front of me, but I can provide the reference. Further, in case you refer to refund circulars issued in 2017, in that they have specified, that credit once carried forward in TRAN-1, no refund can be availed for the same. There are separate Circular issued by specific states also in this regard.

Okay thanks