https://www.taxtmi.com/article/detailed?id=7432 Section 140(3) permits registered persons to claim credit of specified pre GST central duties on inputs (and where permitted, inputs in semi finished or finished goods) held on the appointed date when in possession of taxpaying documents, subject to conditions including use for taxable supplies, eligibility under GST, possession of invoices or prescribed documents issued within twelve months before the appointed day, and other statutory requirements. en-us Thu, 25 May 2017 10:19:08 +0530 Thu, 25 May 2017 10:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7432 Section 140(3) permits registered persons to claim credit of specified pre GST central duties on inputs (and where permitted, inputs in semi finished or finished goods) held on the appointed date when in possession of taxpaying documents, subject to conditions including use for taxable supplies, eligibility under GST, possession of invoices or prescribed documents issued within twelve months before the appointed day, and other statutory requirements. Articles Goods and Services Tax - GST Thu, 25 May 2017 10:19:08 +0530 https://www.taxtmi.com/article/detailed?id=7432