https://www.taxtmi.com/article/detailed?id=6865 Section 145 permits a registered person previously not liable to register or who manufactured exempt goods to claim input tax credit for inputs and inputs in semi finished or finished goods held on the appointed day, provided the inputs are for taxable supplies, the person would have been eligible for CENVAT on receipt under the earlier law, is eligible under the GST Act, holds invoices or prescribed documents evidencing tax payment issued within twelve months before the appointed day, and computes the amount in accordance with generally accepted accounting principles; recoveries may follow if the credit is later found recoverable. en-us Sat, 18 Jun 2016 10:16:26 +0530 Sat, 18 Jun 2016 15:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6865 Section 145 permits a registered person previously not liable to register or who manufactured exempt goods to claim input tax credit for inputs and inputs in semi finished or finished goods held on the appointed day, provided the inputs are for taxable supplies, the person would have been eligible for CENVAT on receipt under the earlier law, is eligible under the GST Act, holds invoices or prescribed documents evidencing tax payment issued within twelve months before the appointed day, and computes the amount in accordance with generally accepted accounting principles; recoveries may follow if the credit is later found recoverable. Articles Goods and Services Tax - GST Sat, 18 Jun 2016 10:16:26 +0530 https://www.taxtmi.com/article/detailed?id=6865