https://www.taxtmi.com/acts?id=27864 Registered persons (excluding composition taxpayers) may transfer carried forward Value Added Tax and Entry Tax credits into the GST electronic credit ledger if such credits are admissible under this Act and prescribed procedures are followed; credits are barred where inadmissible, required prior returns are not filed, or associated Central Sales Tax claims remain unsubstantiated. Unavailed capital goods credit may be migrated if admissible under both laws. Unregistered suppliers or sellers of previously exempt goods may claim credit for inputs held on the appointed day subject to eligibility, intended use for taxable supplies, possession of invoices or prescribed documents issued within twelve months, with limited alternative relief where invoices are absent. en-us Mon, 26 Jun 2017 15:27:32 +0530 Thu, 29 Jun 2017 11:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27864 Registered persons (excluding composition taxpayers) may transfer carried forward Value Added Tax and Entry Tax credits into the GST electronic credit ledger if such credits are admissible under this Act and prescribed procedures are followed; credits are barred where inadmissible, required prior returns are not filed, or associated Central Sales Tax claims remain unsubstantiated. Unavailed capital goods credit may be migrated if admissible under both laws. Unregistered suppliers or sellers of previously exempt goods may claim credit for inputs held on the appointed day subject to eligibility, intended use for taxable supplies, possession of invoices or prescribed documents issued within twelve months, with limited alternative relief where invoices are absent. Act-Rules GST - States Mon, 26 Jun 2017 15:27:32 +0530 https://www.taxtmi.com/acts?id=27864