fbpx
+91-8512-022-044 help@finodha.in

Section 20. Miscellaneous transitional provisions.

Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.

Section 19. Transitional provisions relating to job work.

Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:

Section 18. Transitional arrangements for input tax credit.

(ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed day; or

Section 17. Migration of existing tax payers.

(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.

Pin It on Pinterest