https://www.taxtmi.com/acts?id=23341 The provision states that input tax credit reversed prior to the appointed day shall not be admissible as credit under this Act, operating as a transitional rule that overrides contrary provisions and, in this text, applies only within the SGST context to exclude pre-appoinment reversals from post-transition credit entitlement. en-us Mon, 28 Nov 2016 12:39:34 +0530 Tue, 29 Nov 2016 14:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23341 The provision states that input tax credit reversed prior to the appointed day shall not be admissible as credit under this Act, operating as a transitional rule that overrides contrary provisions and, in this text, applies only within the SGST context to exclude pre-appoinment reversals from post-transition credit entitlement. Act-Rules Bill Mon, 28 Nov 2016 12:39:34 +0530 https://www.taxtmi.com/acts?id=23341