https://www.taxtmi.com/acts?id=28784 Registered persons, excluding composition taxpayers, may transfer eligible Value Added Tax credits to the electronic credit ledger subject to prescribed procedures and exclusions; unavailed capital goods credit may be claimed if admissible under both laws; stock inputs held on the appointed day by previously unregistered or exempt sellers are claimable if used for taxable supplies, GST eligible, evidenced by invoices issued within twelve months, with special rules where invoices are absent; inputs received after the appointed day are claimable if supplier paid prior law tax and recipient recorded the invoice within thirty days, subject to prescribed statements and calculation rules. en-us Sat, 01 Jul 2017 12:14:29 +0530 Thu, 20 Jul 2017 10:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28784 Registered persons, excluding composition taxpayers, may transfer eligible Value Added Tax credits to the electronic credit ledger subject to prescribed procedures and exclusions; unavailed capital goods credit may be claimed if admissible under both laws; stock inputs held on the appointed day by previously unregistered or exempt sellers are claimable if used for taxable supplies, GST eligible, evidenced by invoices issued within twelve months, with special rules where invoices are absent; inputs received after the appointed day are claimable if supplier paid prior law tax and recipient recorded the invoice within thirty days, subject to prescribed statements and calculation rules. Act-Rules GST - States Sat, 01 Jul 2017 12:14:29 +0530 https://www.taxtmi.com/acts?id=28784