https://www.taxtmi.com/acts?id=27122 Section 140 permits transfer of Value Added Tax and Entry Tax credits into the electronic credit ledger for registered persons (except section 10 taxpayers) subject to prescribed procedures and exclusions where credits are ineligible, required prior returns remain unfiled, or Central Sales Tax claims are unsubstantiated; refunds under existing law apply for later substantiation. It also governs unavailed capital goods credit, credit for stock and goods held by previously unregistered or exempt suppliers, credit for inputs received after the appointed day when supplier tax was paid, and credit for those paying fixed rate/amount, subject to documentary, timing and eligibility conditions and prescribed calculation rules. en-us Thu, 22 Jun 2017 17:32:26 +0530 Sat, 01 Jul 2017 14:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27122 Section 140 permits transfer of Value Added Tax and Entry Tax credits into the electronic credit ledger for registered persons (except section 10 taxpayers) subject to prescribed procedures and exclusions where credits are ineligible, required prior returns remain unfiled, or Central Sales Tax claims are unsubstantiated; refunds under existing law apply for later substantiation. It also governs unavailed capital goods credit, credit for stock and goods held by previously unregistered or exempt suppliers, credit for inputs received after the appointed day when supplier tax was paid, and credit for those paying fixed rate/amount, subject to documentary, timing and eligibility conditions and prescribed calculation rules. Act-Rules GST - States Thu, 22 Jun 2017 17:32:26 +0530 https://www.taxtmi.com/acts?id=27122