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It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit.

Shanti Prime Publication Pvt. Ltd.

Migration to GST—Transitional input tax credit—the petitioners' basic grievance with respect to its credits not being reflected in its electronic credit ledger account.

Held that— It is highlighted that the reflection of Tran-I credit in GSTR-3 is essential as it would ultimately impact the availability of credit for the entire duration.
Learned counsel submits that unless appropriate directions are given to the respondents, it is likely to face severe adverse financial crisis because in the absence of credit, it would have to pay cash throughout the country to the tune of 37 crores.

As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings
It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit.[INDUSIND MEDIA COMMUNICATIONS LTD. & ANOTHER & ANR. VERSUS UNION OF INDIA & ORS.] [DELHI HIGH COURT]
[2018] 5 TAXLOK.COM 47 (Del)