TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Registered taxpayers can claim unavailed cenvat credit on capital goods under Model GST Law Section 168.</h1> Section 168 of the Model GST Law allows registered taxable persons, excluding those opting for section 9, to claim unavailed cenvat credit on capital goods in their electronic credit ledger. This applies to credit not carried forward in returns filed under previous laws, valid only if admissible under both the earlier and current GST laws. Unavailed cenvat credit refers to the remaining credit after deducting already availed amounts. Capital goods are defined as per the CENVAT Credit Rules, 2004. This provision ensures the transition of eligible credits from the old to the new tax regime.
TaxTMI 
TaxTMI 
