Sec. 140(3) transitional provision.


08 July 2017 a retailer who is not first stage/ second stage dealer having stock for which he has no duty paid document, can he claim input tax credit of the excise duty after appointed date?

08 July 2017 Yes As per Proviso to Sec 140(3)

08 July 2017 But for eligibility there is mentioned dealer not required to register rule 9 of central excise.


08 July 2017 that's not mentioned in proviso



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