https://www.taxtmi.com/forum/issue?id=117712 Transitional input tax credit under Section 140(6) extends to inputs and inputs contained in semi-finished or finished goods held in stock, including work-in-progress, provided the inputs are for taxable supplies, the claimant is not a composition taxpayer, is otherwise eligible for ITC, possesses invoices or prescribed documents evidencing duty payment under the previous law, and those documents were issued within twelve months preceding the appointed day. en-us Sat, 18 Dec 2021 09:49:56 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117712 Transitional input tax credit under Section 140(6) extends to inputs and inputs contained in semi-finished or finished goods held in stock, including work-in-progress, provided the inputs are for taxable supplies, the claimant is not a composition taxpayer, is otherwise eligible for ITC, possesses invoices or prescribed documents evidencing duty payment under the previous law, and those documents were issued within twelve months preceding the appointed day. Discussion-Forum GST Sat, 18 Dec 2021 09:49:56 +0530 https://www.taxtmi.com/forum/issue?id=117712