Applicant Seeks to Carry Forward Transitional Credit; Must Meet Five Conditions u\/s 146(6) for ITC Eligibility.
Case-Laws
GST
Transitional Credit – carry forward of Credit – applicant was availing the benefit of composition scheme under the Uttarkhand VAT laws – if the applicant fulfills all the 5 conditions as enumerated within the provision of section 146(6), he will be eligible for ITC of transitional credit.
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