Transitional credit claims of past- Disentitled now under GST?

CA Venkatprasad Pasupuleti , Last updated: 22 May 2020  
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Introduction: GST laws contain Transitional provisions inter alia Section 140 of CGST Act, 2017 (similar provision in State GST laws) enables the taxpayer to carry forward the unutilized input credit under the pre-GST regime and allow the credit of taxes paid on the stock as on 30.06.2017 as GST

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