CAN A IMPORTER NOT REGISTERED UNDER EXISE, BUT REGISTERED IN VAT NOW TRANSFERED TO GST AVAIL CVD INPUT ON CLOSING STOCK ON 30.6.2017 UNDER GST.
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Cvd input
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s u can avail
No, you cannot avail such credit. Because the credit should be shown in the last return, as you are not registered under excise laws; no return is being filed, then not available.
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