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Blog posts : "sec 1402 of gst act"

TRANSITIONAL PROVISION UNDER GST – SEC 140(2)

September 15, 2017

Credit of unavailed CENVAT credit in respect of capital goods

THE LAW:

140(2)- Credit of unavailed CENVAT credit in respect of capital goods, not carried forward in a return, shall be allowed.

Section 140(2) states, a registered person, other than a person opting to pay tax under section 1…

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