Transitional input tax credit: dealers must submit Form DVAT-18; larger claims require accountant certificate for verification. A registered dealer claiming transitional input tax credit must furnish the statement in Form DVAT-18 on commencement of the Act, and where the credit claimed exceeds the procedural threshold the statement must be accompanied by a certificate signed by an Accountant.
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Provisions expressly mentioned in the judgment/order text.
Transitional input tax credit: dealers must submit Form DVAT-18; larger claims require accountant certificate for verification.
A registered dealer claiming transitional input tax credit must furnish the statement in Form DVAT-18 on commencement of the Act, and where the credit claimed exceeds the procedural threshold the statement must be accompanied by a certificate signed by an Accountant.
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