Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxpayer Shifts from Composition to Regular Scheme; Eligible for Input Tax Credit on Stock as of July 30, 2017.</h1> Mr. B, a registered taxable person, was paying tax under the composition rate until 30th July 2017. Starting from 31st July 2017, he became liable to pay tax under the regular scheme. He is eligible for input tax credit (ITC) on inputs held in stock and inputs contained in semi-finished or finished goods held in stock as of 30th July 2017.
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