Section 140 Delhi GST Act 2017 : Transitional arrangements for input tax credit
Section 140 Delhi GST Act 2017 ( Section 140 Delhi GST Act 2017 explains Transitional arrangements for input tax credit and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger,… Read More »