Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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>Understand GST Credit Eligibility: Adhere to Rule 12, Ensure Compliance with Previous Tax Laws for Input Tax Credit.</h1> The conditions for credit eligibility under the GST Act include: the credit must be admissible as input tax credit; the registered person must have submitted all required returns under previous laws such as Central Excise and VAT for the six months before the appointed date; and the credit must not pertain to goods sold under certain notifications with VAT refund claims. Additionally, under SGST law, credit related to specific sections of the Central Sales Tax Act, 1956, must be substantiated as prescribed in rule 12 of the Central Sales Tax Rules, 1957, to be eligible for electronic credit ledger entry, otherwise, it may be refunded when substantiated.
TaxTMI 
TaxTMI 
