Section 142
Miscellaneous transitional provisions
In force
Section 142. Miscellaneous transitional provisions.
(1) Where any goods are sold by a registered person under the existing law but are returned on or after the appointed day, he shall be entitled to take credit of the tax paid under the existing law on such goods, if such goods are admissible as inputs under this Act.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-142.html
- Source confidence: Pending verification
Quick facts
- Section
- 142
- Chapter
- XX
- Amendments
- 0
- Notifications
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- Circulars
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- Case laws
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- Linked rules
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