Section 142 Summary Chart : Section 142 of CGST Act : Miscellaneous transitional provisions.- (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to
Section 141 Summary Chart : Section 141 of CGST Act : Transitional Provisions Relating to Job Work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for
Section 140 Summary Chart : Section 140 of CGST ACT : Transitional Arrangements for Input Tax Credit (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the
