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    <title>Vat input under GST</title>
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    <description>A Delhi VAT-registered dealer with nil returns ceased trading after paying an advance VAT deposit that was taken as input tax credit. The dealer asks whether to surrender VAT registration and claim a refund of that deposit, or migrate to GST and carry forward the input credit, and whether the VAT input can be refunded or must be adjusted against future supplies.</description>
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      <description>A Delhi VAT-registered dealer with nil returns ceased trading after paying an advance VAT deposit that was taken as input tax credit. The dealer asks whether to surrender VAT registration and claim a refund of that deposit, or migrate to GST and carry forward the input credit, and whether the VAT input can be refunded or must be adjusted against future supplies.</description>
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