Section 140 of Goa GST Act 2017 : Transitional arrangements for input tax credit
Section 140 of Goa GST Act 2017 [ Section 140 of Goa 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… Read More »