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of <h1>Transitional Input Tax Credit Rules Under Section 140 of Chhattisgarh GST Act: Key Conditions and Exclusions Explained</h1> Section 140 of the Chhattisgarh Goods and Services Tax Act, 2017 outlines transitional provisions for input tax credit. Registered persons, excluding those opting for section 10 tax, can claim credit for Value Added Tax carried forward in returns prior to the GST implementation, subject to conditions. Credit is disallowed if inadmissible under the new Act, or if returns for the preceding six months are incomplete. Credit for unavailed input tax on capital goods is allowed if admissible under both old and new laws. Additional provisions cover credit for stock inputs and conditions for those previously dealing in exempt or tax-free goods.
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