Goods and Services Tax – GST – Dated:- 29-12-2017 – Q. Can a manufacturer who was not registered in excise take credit of goods on which he doesn't have duty paying documents i.e. Can he take deemed transitional credit? Ans. No, as per Section 140 of CGST Act. Q. We have accidently filed GST amount in wrong head. Filed under Cess. Can this be changed? Ans. A Circular detailing the procedure for manual filing of the application form for refund will be issued shortly. Or else, the amount paid
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