Section 140 of Sikkim GST Act 2017 : Transitional arrangements for input tax credit
Section 140 of Sikkim GST Act 2017 [ Section 140 of Sikkim GST Act 2017 explains Transitional arrangements for input tax credit and is covered in CHAPTER XX TRANSITIONAL PROVISIONS] [ Enforced with effect from 1-7-2017. ] Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall… Read More »