https://www.taxtmi.com/acts?id=27952 Registered persons, except those under composition, may migrate eligible transitional input tax credit from pre Act VAT returns into an electronic credit ledger provided the credit is admissible under the Act and prior returns were filed; central sales tax claims must be substantiated under existing rules or will be refunded under the former law when validated. Capital goods unavailed credit, stock of inputs and goods held by previously unregistered or exempt suppliers, and inputs received post appointed day where supplier paid tax may be credited subject to prescribed documentation, eligibility, time limits and prescribed calculation or statement requirements. en-us Mon, 26 Jun 2017 17:24:42 +0530 Tue, 27 Jun 2017 17:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27952 Registered persons, except those under composition, may migrate eligible transitional input tax credit from pre Act VAT returns into an electronic credit ledger provided the credit is admissible under the Act and prior returns were filed; central sales tax claims must be substantiated under existing rules or will be refunded under the former law when validated. Capital goods unavailed credit, stock of inputs and goods held by previously unregistered or exempt suppliers, and inputs received post appointed day where supplier paid tax may be credited subject to prescribed documentation, eligibility, time limits and prescribed calculation or statement requirements. Act-Rules GST - States Mon, 26 Jun 2017 17:24:42 +0530 https://www.taxtmi.com/acts?id=27952