https://www.taxtmi.com/acts?id=24111 Section 18 sets out transitional input tax credit rules for registered persons moving into GST. It permits carry forward of eligible VAT and Entry Tax credit, credit of unavailed input tax credit on capital goods, and credit on inputs held in stock, semi-finished goods, finished goods, and certain post-appointed-day purchases, subject to conditions on eligibility, documentary proof, recent invoices, prescribed filing requirements, and specified exclusions. The amount of credit under the stock-based provisions is to be calculated in the prescribed manner. en-us Mon, 27 Mar 2017 18:04:56 +0530 Wed, 24 Jun 2026 14:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24111 Section 18 sets out transitional input tax credit rules for registered persons moving into GST. It permits carry forward of eligible VAT and Entry Tax credit, credit of unavailed input tax credit on capital goods, and credit on inputs held in stock, semi-finished goods, finished goods, and certain post-appointed-day purchases, subject to conditions on eligibility, documentary proof, recent invoices, prescribed filing requirements, and specified exclusions. The amount of credit under the stock-based provisions is to be calculated in the prescribed manner. Act-Rules GST Mon, 27 Mar 2017 18:04:56 +0530 https://www.taxtmi.com/acts?id=24111