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of <h1>Section 140: Transitional Rules for Claiming VAT Credit Under Orissa GST Act 2017</h1> Section 140 of the Orissa Goods and Services Tax Act, 2017 outlines transitional provisions for input tax credit. Registered persons, excluding those under section 10, can claim credit for Value Added Tax (VAT) carried forward in returns before the appointed day, provided certain conditions are met. These include compliance with existing laws, possession of necessary documentation, and eligibility for input tax credit under the new Act. The section also addresses credit for unavailed input tax on capital goods and conditions for claiming VAT credit on stock inputs. Provisions exist for extending deadlines and calculating credit as prescribed.
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