https://www.taxtmi.com/acts?id=25697 Registered persons, excluding those under section 10, may transfer admissible VAT and entry tax credits carried forward into their electronic credit ledger on the appointed day subject to prescribed procedures and exclusions for inadmissible credits, failure to furnish prior returns, or unsubstantiated CST claims; unavailed capital goods credit may be transferred if admissible under both laws; previously unregistered or exempt-supplying persons may claim credit on inputs in stock with prescribed invoices issued within twelve months; inputs received on/after the appointed day taxed earlier may be credited if invoices are recorded within thirty days (extendable) and a prescribed statement is furnished. en-us Mon, 12 Jun 2017 16:44:33 +0530 Thu, 06 Jul 2017 16:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25697 Registered persons, excluding those under section 10, may transfer admissible VAT and entry tax credits carried forward into their electronic credit ledger on the appointed day subject to prescribed procedures and exclusions for inadmissible credits, failure to furnish prior returns, or unsubstantiated CST claims; unavailed capital goods credit may be transferred if admissible under both laws; previously unregistered or exempt-supplying persons may claim credit on inputs in stock with prescribed invoices issued within twelve months; inputs received on/after the appointed day taxed earlier may be credited if invoices are recorded within thirty days (extendable) and a prescribed statement is furnished. Act-Rules GST - States Mon, 12 Jun 2017 16:44:33 +0530 https://www.taxtmi.com/acts?id=25697