GST Rules on ‘Transition’ extend the time limit for claiming Input Tax Credit of carried forward taxes and duties in Form TRAN-1 u/s 140 of CGST Act to 90 days; Application for claiming ITC under SGST Act must separately specify value of claims made in respect of inter-state sales, in-transit sales, sale in the course of exports, branch sales and sales made to SEZs, alongwith serial number and value of declarations in Forms C and/or F and Certificates in Forms E and/or H or I submitted in support thereof; Person not registered under existing law shall be allowed ITC on goods on which central excise duty / CVD and/ or VAT has been paid and held in stock on appointed day and in respect of which he is not in possession of document evidencing payment of duty / tax as follows – (i) goods attracting CGST / SGST at 9% or more – 60%, (ii) other goods – 40%, (iii) in case of integrated tax liability, to the extent of 30% and 20% respectively under both Acts; Draft Rules on issuance of ‘Credit Transfer Document’ require a registered manufacturer to issue said document within 30 days of appointed date for transfer of CENVAT credit on goods in possession of person not registered under Central Excise Act but registered under GST law; Transfer of duty credit shall however be available only where value of goods is higher than Rs. 25000 per piece and bear brand name of manufacturer and are identifiable vide distinct number