My Import shipment will reach India & be custom cleared in June last week. Assuming GST is effective from 1st July, Can i take the Input of CVD paid by me on those stocks ?
as per transitional provision sec. 140 of CGST act a registered person entiteled to take in his electronic credit ledger, the amount of Cenvat credit balance as on perid ending with the day immediately preceding the appointed day, but condition to mention cenvat credit in last filed return.