Is there any requirement of a pre-approval or assessment or verification by the GST officers for transitioning the credit lying in balance in the VAT/ Cenvat Return into GST return?

• A. Specific approval of the jurisdictional officer is required
• B. Automatic, closing credit in the respective return would be automatically carried forward into the electronic credit ledger under GST
• C. Detailed assessment / audit is mandatory for allowing credit
• D. All credits availed up to one year prior to appointed date will be available