Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Registered Persons Can Claim Input Tax Credit Under Uttarakhand GST Act 2017, Section 10 Excluded, Conditions Apply</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, registered persons, excluding those opting for section 10, can claim input tax credit for Value Added Tax carried forward in returns filed before the appointed day. However, credit is disallowed if inadmissible under the Act, if returns for the six months prior are not furnished, or if claims are unsubstantiated per Central Sales Tax rules. Credit for unavailed capital goods input tax is allowed if admissible under both existing and new laws. Conditions apply for credit on inputs held in stock, including possession of valid invoices issued within the last twelve months. Credit must be recorded within thirty days post-appointed day, extendable by the Commissioner.