To Watch related GST VIDEO –
https://youtu.be/kbsRHPGqSEk
Shifting of existing Input Tax Credit on Closing Stock in GST
- As per Transition Provision U/S 140(3) of CGST Act 2017.
Impact Current Duty Liability V/s GST Regime
What to do -
Input Tax Credit on Closing Stock in GST - Persons having Invoices & Stock within 12 months
Input Tax Credit on Closing Stock in GST - Persons not having Invoices but Stock within 12 months (Traders)
Input Tax Credit on Closing Stock in GST -
Stock before 12 months.
Section 140 (3) of CGST Act
Provisio to Section 140 (3) of CGST Act #pdf
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