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of <h1>Transitional Provisions for Input Tax Credit Under Section 140 of Arunachal Pradesh GST Act 2017 Explained</h1> Section 140 of the Arunachal Pradesh Goods and Services Tax Act, 2017 outlines transitional provisions for input tax credit. Registered persons, excluding those opting for tax under section 10, can claim credit for Value Added Tax and Entry Tax carried forward from previous returns, subject to conditions such as admissibility under the new Act and completion of prior returns. Credit for unavailed input tax on capital goods is also allowed. Specific conditions apply to inputs held in stock, including possession of invoices issued within twelve months before the appointed day. Additional provisions address credit for inputs received post-appointed day and those under fixed tax schemes.
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