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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 - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 171 - 171. (1) A registered taxable person shall be entitled to take, in his electron .....

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ice or any other duty/tax paying document of the same was recorded in 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, .....

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1). (CGST Law) (1) A registered taxable person shall be entitled to take, 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 .....

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