https://www.taxtmi.com/acts?id=26314 Registered persons, excluding composition taxpayers, may transfer admissible pre-existing Value Added Tax credits into the electronic credit ledger provided returns and prescribed substantiation requirements are satisfied; unavailed capital goods credit may be claimed where admissible under both laws; credits for inputs and inputs-in-stock on the appointed day are allowed for persons newly eligible under the Act if eligible, used for taxable supplies, and supported by invoices or prescribed documents generally issued within twelve months, with prescribed methods governing calculation and special safeguards where invoices are absent. en-us Sat, 17 Jun 2017 15:31:17 +0530 Sat, 29 Jul 2017 11:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26314 Registered persons, excluding composition taxpayers, may transfer admissible pre-existing Value Added Tax credits into the electronic credit ledger provided returns and prescribed substantiation requirements are satisfied; unavailed capital goods credit may be claimed where admissible under both laws; credits for inputs and inputs-in-stock on the appointed day are allowed for persons newly eligible under the Act if eligible, used for taxable supplies, and supported by invoices or prescribed documents generally issued within twelve months, with prescribed methods governing calculation and special safeguards where invoices are absent. Act-Rules GST - States Sat, 17 Jun 2017 15:31:17 +0530 https://www.taxtmi.com/acts?id=26314