Transitional Credit — The petitioner filed ST-3 return for the period on 15th August, 2017. Revised return was filed manually on 15th September, 2017. By notification dated 9th October, 2019 there was amendment to rule 117 of CGST Rules, 2017, to extend the deadline for filing of GST TRAN – 1 form till 31st December, 2019. The petitioner stands entitled to file revised GST TRAN–1 form up to 31st December, 2019. — Paharpur Cooling Towers Ltd. Vs. Union of India & Ors. [2019] 19 TAXLOK.COM 011 (Kolkata)