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of <h1>Registered Persons Can Claim Input Tax Credit Under Gujarat GST Act, 2017, with Conditions on Previous Returns and Goods</h1> Under the Gujarat Goods and Services Tax Act, 2017, registered persons transitioning to the GST regime can claim input tax credit for Value Added Tax and Entry Tax carried forward from previous returns. This credit is available unless it is inadmissible under the new Act, returns were not filed for six months prior to the transition, or the credit relates to specific goods under certain notifications. Credit for unavailed input tax on capital goods is also allowed if it was admissible under previous laws. Conditions include possession of valid invoices and intended use for taxable supplies. Special provisions apply for those previously dealing in exempt or tax-free goods.
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