Input tax credit entitlement for carried forward CENVAT/VAT is available post transition, excluding composition scheme, subject to conditions. A registered person, except one opting for the composition scheme, may claim CENVAT or VAT credit carried forward in the last pre GST return by entering ... Summary
Input tax credit entitlement for carried forward CENVAT/VAT is available post transition, excluding composition scheme, subject to conditions.
A registered person, except one opting for the composition scheme, may claim CENVAT or VAT credit carried forward in the last pre GST return by entering that amount in the electronic credit ledger, subject to the transitional eligibility and procedural conditions.
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