Section 140
Transitional arrangements for input tax credit
In force
Section 140. Transitional arrangements for input tax credit.
(1) A registered person shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit of eligible duties carried forward in a return furnished under the existing law.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-140.html
- Source confidence: Pending verification
Quick facts
- Section
- 140
- Chapter
- XX
- Amendments
- 0
- Notifications
- 0
- Circulars
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- Case laws
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- Linked rules
- 2