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Transitional Credit
Carry forward/ refund of TRAN credit
Whether carry forward / refund of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess is allowed under GST regime ?
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Relevant GST law
Whether carry forward / refund of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess is allowed under GST regime ?
Section 140 - Transitional arrangements for input tax credit - Central Goods and Services Tax Act, 2017
Circular No. 87/06/2019-GST - 02-01-2019 - Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.
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