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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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