18 Transitional arrangements for input tax credit-UTGST Bill 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 Transitional arrangements for input tax credit. 18. (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value… Read More »