https://www.taxtmi.com/acts?id=24187 Registered persons must submit FORM GST TRAN 1 within the prescribed period to claim input tax credit under section 140, itemising capital goods and stock details where relevant; admitted credits are credited to the electronic credit ledger. Persons without prior registration or documentary evidence may avail a restricted credit on stock subject to identification, procurement document availability, periodic reporting in FORM GST TRAN 2, storage identification and limited availability across specified tax periods, with ledger crediting only after tax payable on subsequent supplies is paid. en-us Mon, 03 Apr 2017 13:13:15 +0530 Wed, 07 Jun 2017 10:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24187 Registered persons must submit FORM GST TRAN 1 within the prescribed period to claim input tax credit under section 140, itemising capital goods and stock details where relevant; admitted credits are credited to the electronic credit ledger. Persons without prior registration or documentary evidence may avail a restricted credit on stock subject to identification, procurement document availability, periodic reporting in FORM GST TRAN 2, storage identification and limited availability across specified tax periods, with ledger crediting only after tax payable on subsequent supplies is paid. Act-Rules Bills Mon, 03 Apr 2017 13:13:15 +0530 https://www.taxtmi.com/acts?id=24187