Claim transitional ITC in Form TRAN-1 / 2, not Form GSTR-3B, clarifies GSTN Vice President

GSTN VP Shashi Bhushan Singh during a webinar, clarifies that transitional ITC cannot be claimed in GSTR-3B, says that "The legal provisions don’t allow claiming transitional credit through Form GSTR-3B, they have to claim through Transition Forms"; Further explains that any revision in said Return must be routed through Forms GSTR-1, GSTR-2 and GSTR-3; While no refund can be claimed under Form GSTR-3B, excess ITC can be carried forward to subsequent months for setting off ...