as the department is not clear about this threat that they will be carried forward the credit for those assessees who are not yet to get enroll their self in gst. and as per department note, they do not mention any such notification so we can’t say that they will not give the benefit for the tax paid. we should wait for department clarification.
As per Website GST.GOV.IN: The enrollment window will reopen at a later date for taxpayers who could not enrol themselves as well as for those who enrolled but did not sign the enrolment form. There may not be any penal provisions against non-migration of the existing tax payers till date.