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of <h1>Section 140 of Rajasthan GST Act: Conditions for Claiming Transitional Input Tax Credit on VAT and Capital Goods Explained.</h1> Section 140 of the Rajasthan Goods and Services Tax Act, 2017 outlines transitional provisions for input tax credit. Registered persons, excluding those opting for composition levy under section 10, can claim credit for Value Added Tax (VAT) carried forward in returns before the appointed day, provided they meet certain conditions, such as having filed all required returns and possessing valid invoices. Credit is also available for unavailed input tax credit on capital goods and VAT on stock inputs, subject to eligibility criteria. The section specifies conditions for claiming credit on inputs received post-appointed day and for those previously paying tax at a fixed rate.
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