''Registered Persons' might not have carried forward/claimed 'left out credit/'correct left out credit before 27.12.2017.
source https://www.caclubindia.com/articles/avail-one-time-opportunity-to-claim-missed-out-transitional-credit-in-gst-48008.asp
source https://www.caclubindia.com/articles/avail-one-time-opportunity-to-claim-missed-out-transitional-credit-in-gst-48008.asp
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