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Credit of eligible duties and taxes in respect of inputs or input services during transit

Section 171 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 171 - 171. (1) A registered taxable person shall be entitled to take, in his electronic credit ledger, credit of eligible duties and taxes in respect of in .....

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the books of accounts of such person within a period of thirty days from the appointed day: PROVIDED that the aforesaid period of thirty days may, on sufficient cause being shown, be extended by the competent authority for a further period not exceed .....

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ke, in his electronic credit ledger, credit of Value Added Tax [and entry tax] in respect of inputs received on or after the appointed day but the tax in respect of which has been paid before the appointed day, subject to the condition that the invoi .....

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