Allow Credit of unavailed CENVAT Credit in respect of Capital Goods under GST : ICAI Suggestions
Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 42. Credit of unavailed CENVAT Credit in respect of Capital Goods Section 140(2) of CGST Act, 2017 provides that a registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit… Read More »