Input tax credit reversal rule excludes pre-appoinment reversals from admissible GST credit under transitional provisions.

The provision states that input tax credit reversed prior to the appointed day shall not be admissible as credit under this Act, operating as a transitional rule that overrides contrary provisions and, in this text, applies only within the SGST context to exclude pre-appoinment reversals from post-transition credit entitlement.

---

---

---