Presentations on GST – Transitional Provisions
GST
Dated:- 10-8-2017
Presentations on GST – Transitional Provisions
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Document 1
UNITY
GOVERNMENT OF NAGALAND
TRANSITIONAL PROVISIONS
IN GST
INDIA
1
GENERAL PROVISIONS
SECTIONS
MIGRATION OF EXISTING TAX PAYERS
•
CENVAT/VAT Credit c/f in a return to be allowed as ITC
•
•
INDIA
[Sec.141]
[Sec. 142]
[Sec.143]
Un-availed CENVAT/VAT Credit on capital goods, not c/f in a return, to be allowed
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