https://www.taxtmi.com/manuals?id=7771 Section 140 permits carryforward of admissible CENVAT credit as input tax credit where credits qualify as ITC, prescribed prior returns are filed, invoices evidencing duty payment are in possession and, in certain cases, such invoices were issued within twelve months before the appointed day; special rules cover capital goods, stock (including semi finished/finished goods), supplies previously assessable under central excise or service tax, composition taxpayers, centralized registrations and input service distributor distributions, all subject to statutory eligibility conditions. en-us Wed, 26 Feb 2025 11:08:00 +0530 Wed, 11 Feb 2026 16:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7771 Section 140 permits carryforward of admissible CENVAT credit as input tax credit where credits qualify as ITC, prescribed prior returns are filed, invoices evidencing duty payment are in possession and, in certain cases, such invoices were issued within twelve months before the appointed day; special rules cover capital goods, stock (including semi finished/finished goods), supplies previously assessable under central excise or service tax, composition taxpayers, centralized registrations and input service distributor distributions, all subject to statutory eligibility conditions. Manuals GST Wed, 26 Feb 2025 11:08:00 +0530 https://www.taxtmi.com/manuals?id=7771