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of <h1>Registered Persons Can Transition VAT and Entry Tax Credits to GST Ledger Under Jharkhand GST Act 2017, With Conditions</h1> Under the Jharkhand Goods and Services Tax Act, 2017, registered persons can transition input tax credits to their electronic credit ledger from Value Added Tax (VAT) and Entry Tax carried forward from previous returns. This is applicable unless the credit is inadmissible under the new Act, previous returns were not filed, or claims are unsubstantiated. Conditions for claiming include possession of valid invoices, intended use for taxable supplies, and adherence to prescribed timelines. Special provisions apply to those previously dealing in exempted goods or paying fixed tax rates, allowing credit for stock inputs under specific conditions.
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