Input tax credit carried forward from earlier law is available under GST and credited to the electronic credit ledger. A registered taxable person is entitled to the CENVAT/ITC carried forward in the last return prior to GST, and that credit shall be credited to the electronic credit ledger under the transitional provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit carried forward from earlier law is available under GST and credited to the electronic credit ledger.
A registered taxable person is entitled to the CENVAT/ITC carried forward in the last return prior to GST, and that credit shall be credited to the electronic credit ledger under the transitional provisions.
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