Section 140 - Uttar Pradesh SGST - TRANSITIONAL PROVISIONS - GST - States - Section 140 - Transitional arrangements for input tax credit. 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax, and Entry Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely: - (i) where the said amount of credit is not adm

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