https://www.taxtmi.com/article/detailed?id=9194 The amendment makes entitlement to transitional input tax credit subject to being taken "within such time and in such manner as may be prescribed," applying that temporal and procedural qualification to carried forward CENVAT credit, unavailed capital goods credit, credits in respect of inputs held in stock and inputs received after the appointed day, and credits relating to special categories of taxpayers, while allowing reclamation of previously reversed credits only in accordance with the prescribed time and manner. en-us Wed, 20 May 2020 09:23:51 +0530 Wed, 20 May 2020 09:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9194 The amendment makes entitlement to transitional input tax credit subject to being taken "within such time and in such manner as may be prescribed," applying that temporal and procedural qualification to carried forward CENVAT credit, unavailed capital goods credit, credits in respect of inputs held in stock and inputs received after the appointed day, and credits relating to special categories of taxpayers, while allowing reclamation of previously reversed credits only in accordance with the prescribed time and manner. Articles Goods and Services Tax - GST Wed, 20 May 2020 09:23:51 +0530 https://www.taxtmi.com/article/detailed?id=9194