Eligible State Vat Credit and entry tax carried forward

Eligible State Vat Credit and entry tax carried forward :

Eligible State Vat credit and entry tax credit can be carried forward – section 140(1) of SGST Act.

Unavailed State Vat Credit and entry tax credit on eligible capital goods not carried forward in a return can taken – section 140(2) of SGST Act.

He has to submit application in form GST TRAN 1 within 60 days – rule 1(1) of Transitional Provisions.

Details of sales under CST Act – If goods were supplied under CST Act, details of claims and CST forms (C, F, H, I, E-I/E-II shall be submitted within 60 days – proviso to rule 1(1) of Transitional Provision Rules.

It seems the provision is for those availing State incentives of refund of CST, since otherwise, input tax credit of Central Sales Tax (CST) is not admissible.