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    <title>Transitional arrangements for input tax credit.</title>
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    <description>Registered persons (excluding those under section 10) may migrate admissible Value Added Tax credits carried forward under the existing law into the electronic credit ledger, subject to filing of prescribed returns for the six months before the appointed day and exclusions for credits not allowable under this Act or unsubstantiated Central Sales Tax claims. Unavailed input tax credit for capital goods and VAT on inputs held in stock may be claimed where eligible and evidenced by invoices or prescribed documents (issued within twelve months), with special procedural provisions for invoices recorded within thirty days for inputs received on or after the appointed day.</description>
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    <pubDate>Fri, 23 Jun 2017 18:57:08 +0530</pubDate>
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      <title>Transitional arrangements for input tax credit.</title>
      <link>https://www.taxtmi.com/acts?id=27469</link>
      <description>Registered persons (excluding those under section 10) may migrate admissible Value Added Tax credits carried forward under the existing law into the electronic credit ledger, subject to filing of prescribed returns for the six months before the appointed day and exclusions for credits not allowable under this Act or unsubstantiated Central Sales Tax claims. Unavailed input tax credit for capital goods and VAT on inputs held in stock may be claimed where eligible and evidenced by invoices or prescribed documents (issued within twelve months), with special procedural provisions for invoices recorded within thirty days for inputs received on or after the appointed day.</description>
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      <pubDate>Fri, 23 Jun 2017 18:57:08 +0530</pubDate>
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