https://www.taxtmi.com/manuals?id=7769 Transitional provisions allow migration of Input Tax Credit from prior indirect tax regimes to the Electronic Credit Ledger subject to prescribed declarations, invoice age and documentary conditions. Unavailed capital-goods credit and credit for previously exempt but now taxable goods may be claimed; duty-paid stock credit requires evidence or, where invoices are absent, a limited trader scheme permits partial credit on post-transition supplies with GST payment and pass-through of benefit. Inputs in transit, ISD allocations, centralized-registration transfers and composition-scheme restrictions are treated by specified eligibility and documentation rules. en-us Wed, 26 Feb 2025 11:00:00 +0530 Fri, 07 Mar 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7769 Transitional provisions allow migration of Input Tax Credit from prior indirect tax regimes to the Electronic Credit Ledger subject to prescribed declarations, invoice age and documentary conditions. Unavailed capital-goods credit and credit for previously exempt but now taxable goods may be claimed; duty-paid stock credit requires evidence or, where invoices are absent, a limited trader scheme permits partial credit on post-transition supplies with GST payment and pass-through of benefit. Inputs in transit, ISD allocations, centralized-registration transfers and composition-scheme restrictions are treated by specified eligibility and documentation rules. Manuals GST Wed, 26 Feb 2025 11:00:00 +0530 https://www.taxtmi.com/manuals?id=7769